LETTER  TRANSMITTING 
REPORT 

RELATING  TO 

SYSTEM  OF  MUNICIPAL  ACCOUNTS 

FOR  THE 

CITY  OF  CHICAGO, 

THE 

NECESSARY  ORDINANCES, 

AND 

OTHER  DATA. 

DATED  NOVEMBER  20,  1901. 


TO 

Hon.  Carter  H.  Harrison,  Mayor, 
Hon.  L.  E.  McGann,  Comptroller, 
Hon.  Wm.  Mavor,  Chairman, 
Committee  on  Finance. 


COMMITTEE  ON  THE  REVISION 


OF  THE 


ACCOUNTS 


OF  THE 

CITY  OF  CHICAGO. 


Haskins  & Sells, 


certified  public  accountants, 

30  Broad  Street, 

New  York. 

204  Dearborn  St.,  30  Coleman  St.. 

Chicago.  Condon. 

Cable  Address.  ■•Hasksells.” 


THE  UNIVERSITY 


OF  ILLINOIS 


LIBRARY 

\ 

C434-1 


C V3Vi 

3 -r 


LETTER  TRANSMITTING 
REPORT 

RELATING  TO 

SYSTEM  OF  MUNICIPAL  ACCOUNTS 

FOR  THE 


CITY  OF  CHICAGO, 


NECESSARY  ORDINANCES, 


OTHER  DATA. 


DATED  NOVEMBER  20,  1901. 


TO 

Hon.  Carter  H.  Harrison,  Mayor, 
Hon.  L.  E.  McGann,  Comptroller, 
Hon.  Wm.  Mavor,  Chairman, 
Committee  on  Finance. 


COMMITTEE  ON  THE  REVISION 


OF  THE 

ACCOUNTS 


OF  THE 


CITY  OF  CHICAGO. 


Haskins  & Sells, 

certified  public  accountants, 

30  Broad  Street, 

New  York. 

204  Dearborn  St.,  30  Coleman  St., 

Chicago.  Dondon. 

Cable  Address.  ‘-Hasksells.” 


Digitized  by  the  Internet  Archive 
in  2017  with  funding  from 

University  of  Illinois  Urbana-Champaign  Alternates 


https://archive.org/details/lettertransmittiOOhask 


HASKINS  & SELLS, 

CERTIFIED  PUBLIC  ACCOUNTANTS. 

30  BROAD  STREET, 

NEW  VO  R K. 

204  DEARBORN  STREET,  30  COLEMAN  STREET, 

CHICAGO,  ILL.  LONDON,  E C 

CABLE  ADDRESS  HASKSELLS  ” 


Chicago,  Nov.  20,  1901. 

IIon.  Carter  H.  Harrison,  Mayor. 

Hon.  L.  E.  McGann,  Comptroller. 

Hon.  Wm.  Mavor,  Chairman  Committee  on  Finance. 

Gentlemen  : 

We  hand  you  herewith  the  following: 

1.  Report  Relating  to  the  System  of  Municipal  Accounts 

for  the  City  of  Chicago,  Dated  November  20,  1901, 
Which  Embraces  an  Outline  of  the  System  by  Depart- 
ments and  Bureaus,  Gives  the  Classification  of  Reve- 
nue and  Expense,  Together  with  a List  of  Books  and 
Forms  Required  by  Each  Department  and  Bureau,  and 
a Form  for  the  Comptroller's  Annual  Report. 

2.  Present  Ordinances  Which  Should  Be  Amended  or  An- 

nulled and  New  Ordinances  Required  in  Order  that 
the  System  of  Accounting  Outlined  May  Be  Inaugu- 
rated and  the  Provisions  Thereof  Complied  With. 

In  addition  to  the  above,  there  is  also  submitted  for  your  information 
the  following : 

Page 

EXHIBIT  No. 

“A”  — Memoranda  of  Variolts  Laws  and  Ordinances  Defin- 
ing Certain  Powers  and  Duties  of  Officials  and 
Department  and  Bureau  Heads,  Relating  to  Ac- 
counting, and  Other  General  Subjects  in  Con- 


nection Therewith  8 

“B”  — Memorandum  Relating  to  Remittances  of  Delin- 
quent Speciai,  Assessment  Collections  by  the 
County  Collector  54 

“C”  — Suggestions  Relating  to  Laws  Adversely  Affecting 
the  Accounting  and  Financial  Interests  of  the 
City  of  Chicago  

Q> 


Committee  on  the 
I Revision  of  the  Ac- 
r counts  of  the  City 
J of  Chicago. 


62 


SPECIAL  ASSESSMENT  ACCOUNTS. 


There  was  submitted  to  the  Comptroller,  on  October  31,  1901,  in  an- 
ticipation of  this  report,  an  outline  of  a system  for  the  Special  Assess- 
ment Accounts,  and  notes  on  the  remittances  of  delinquent  special  assess- 
ment collections  by  the  County  Collector.  The  latter  we  have  repro- 
duced herein  as  Exhibit  “B.”  This  shows  that  by  an  ordinance  the  City 
Council  can  prescribe  the  time  and  manner  for  the  County  Collector  to 
make  remittances  and  reports  of  delinquent  special  assessment  collections. 


DEPARTMENT  OF  WATER. 


The  recommendations  heretofore  made  by  the  Mayor  are  in  the  in- 
terest of  good  administration  and  of  correct  acounting.  The  Bureau  of 
Water  should  be  administered  by  a separate  department,  to  be  called  the 
Department  of  Water ; all  expenses  to  be  paid  out  of  its  revenues,  or  from 
funds  borrowed  on  its  specific  account. 

This  would  be  more  consistent  with  the  apparent  meaning  of  the 
law,  that  the  Water  Department  shall  be  separate. 

It  is  a well-known  principle  of  municipal  government,  and  is  fre- 
quently so  stated  by  the  authorities  and  supported  by  court  decisions,  that 
a department  of  a municipality,  run  as  an  industry,  is  distinct  and  sep- 
arate from  the  operation  of  the  municipality. 

Under  ordinary  circumstances,  we  would  undertake  to  adapt  the  sys- 
tem of  accounting  to  the  conditions ; in  this  instance,  however,  it  is  so  im- 
portant that  we  call  attention  to  it,  and  recommend  the  Water  Depart- 
ment be  separated  from  the  Department  of  Public  Works. 

The  System  of  Accounting  and  form  of  Comptroller’s  Report  con- 
template this  arrangement. 


BUREAU  OF  STATISTICS. 


The  Bureau  of  Statistics  should  be  transferred  to  the  Comptroller's 
Office. 


BONDED  DEBT. 


The  Water  Loan  Bonds  and  the  Bonds  issued  on  account  of  the 
World’s  Fair,  should  be  separated,  if  it  can  be  done  legally,  from  the  other 
issues  of  bonds  of  the  municipality,  for  the  reason  that  they  should  not  be 


2 


included  in  the  amount  of  the  debt  of  the  City  restricted  to  the  five  per 
cent,  limitation,  and  in  the  form  of  Balance  Sheet  submitted,  we  have  so 
classified  them.  The  position  of  the  City’s  debt,  with  reference  to  the 
five  per  cent,  limitation,  is  approximately  as  follows : 


Total  Indebtedness — December  31,  1900: 


Unpaid  Vouchers  $1,207,159.24 

Judgments  3,033,681.94 

Reserve  Due  Contractors 461,908.12 

Municipal  Bonds  7,806,450.00 

Water  Loan  Bonds  4,005,000.00 

World’s  Fair  Bonds  4,517,000.00 


Total 


$21,031,199.30 


Deduct  for  bonds  not  included  within 
the  restrictions  of  the  five  per  cent, 
limitation : 

Water  Loan  Bonds $4,005,000.00 

World’s  Fair  Bonds  4,517,000.00  $8,522,000.00 


Leaves  balance  of  indebtedness  of  the 
City  subject  to  five  per  cent,  limita- 
tion   $12,509,199.30 


Which  is  represented  by  bonds $7,806,450.00 

Floating  indebtedness  4,702.749.30  $12,509,199.30 


The  Assessed  Valuation,  December  31,  1900,  was $276,566,000.00 

Five  per  cent,  equals  13,828,300.00 


See  decision  of  the  Supreme  Court  of  Illinois,  Volume  No.  176,  page 
No.  416,  which  states  that  the  World’s  Fair  Bonds  should  not  be  included 
in  the  indebtedness  of  the  City  under  the  five  per  cent,  limitation. 

The  Outstanding  Water  Loan  Bonds  were  issued  to  redeem  bonds 
originally  issued  for  the  purpose  of  raising  money  to  extend  the  Water 
System  and  should  be  paid  out  of  the  resources  of  the  Water  Fund.  The 
interest  hitherto  has  been  paid  from  the  Water  Fund. 

Under  this  interpretation,  the  City  could  have  made 
an  additional  issue  of  bonds,  December  31,  1900,  of  $6,021,850.00 
Out  of  which  it  would  have  to  pay  its  floating 


indebtedness  of  4,702,749.30 

Leaving  a balance  available  of  $1,319,100.70 


3 


GENERAL. 


A memorandum  has  been  prepared  of  various  laws  and  ordinances, 
defining  certain  powers  and  duties  of  officials  and  department  heads, 
relating  to  accounting  and  other  general  subjects  connected  therewith. 
This  is  submitted  merely  for  general  information — See  Exhibit  “A.” 

Suggestions  have  also  been  made  with  regard  to  the  laws  adversely 
affecting,  and  thdSe'TaWs  which  should  be  enacted  to  improve,  the  financial 
and  accounting  interests  of  the  City  of  Chicago — See  Exhibit  “C.” 

So  far  as  practicable,  the  system  is  in  harmony  with  the  Municipal 
League  Program  and  the  general  accounting  methods  now  being  developed 
throughout  the  country,  with  the  object  in  view  of  establishing  a uniform 
system  of  accounting  for  municipalities. 

As  the  proposed  uniform  system  of  accounting  is  adopted  by  other 
cities,  this  form  will  permit  of  comparisons  of  the  revenue  and  expense 
of  the  various  departments  of  the  City  of  Chicago,  with  the  revenue  and 
expense  of  the  corresponding  departments  of  other  cities. 

Yours  very  truly, 

HASKINS  & SELLS, 

Certified  Public  Accountants. 


4 


CITY  OF  CHICAGO 


MEMORANDA 

OF  VARIOUS  LAWS  AND  ORDINANCES  DEFINING 
CERTAIN  POWERS  AND  DUTIES  OF  OFFICIALS  AND 
DEPARTMENT  AND  BUREAU  HEADS,  RELATING  TO 
ACCOUNTING,  AND  OTHER  GENERAL  SUBJECTS 
CONNECTED  THEREWITH. 


INDEX. 


Page 

No. 


Appropriations  39 

Art  Commission  41 

Board  of  Education  29 

Board  for  Examination  and  Licensing  of  Plumbers 29 

Board  of  Examiners  of  Stationary  Engineers 35 

Board  of  Local  Improvements — Special  Assessments.  .r 50 

Bureau  of  License  Investigation 18 

Bureau  of  Maps 24 

Bureau  of  Sewers 23 

Bureau  of  Streets  and  Alley  Cleaning 22 

Bureau  of  Water  Works 23 

City  Attorney  26 

City  Cleric  IO 

City  Collector  17 

City  Comptroller  u 

City  Councii 8 

City  Engineer  22 

City  Sealer 34 

City  Treasurer  

City  Weighers  25 

Civil  Service  Commission  2 a 


EXHIBIT  “A.”  (Index  Continued) — 1 


5 


CITY  OF  CHICAGO. 
Memoranda,  etc. — (Continued). 


I N D E X— (Continued.) 


Page 

No. 

Coal  Inspector  33 

Corporation  Counsel  25 

County  Collector  18 

Department  Superintendent  of  Buildings  27 

Department  of  Electricity 28 

Department  of  Health  28 

Department  of  Public  Works  21 

Department  of  Supplies — Business  Agent 20 

Fees — See  Licenses  and  Permits 49 

Fire  Department  27 

Firemen's  Pension  Fund  38 

Harbor  Master — Vessel  Dispatcher  24 

House  of  Correction  41 

Illinois  Humane  Society  41 

Inspector  of  Fish  33 

Inspector  of  Gas  Meters  and  Gas 32 

Inspector  of  Steam  Boilers 34 

Libraries  31 

Licenses  and  Permits  42 

Mayor  8 

Oil  Inspector  33 

Paymaster  19 

EXHIBIT  “A.”  (Index  Continued)— 2 


6 


CITY  OF  CHICAGO. 
Memoranda,  etc. — (Continued.) 


I N D E X — (Continued.) 

Page 

No. 


Police  Courts  21 

Police  Department  26 

Police  and  Firemen's  Relief  Fund 36 

Police  Pension  Fund 37 

Pound — Pound  Masters  37 

Prosecuting  Attorney  26 

School  Teachers'  and  Other  School  Employees'  Pension  Fund.  . 39 

Small  Parks  Commission  50 

Superintendent  of  Markets 32 

Superintendent  of  Streets  22 

Tax  Warrants  . 40 

Town  Organizations  40 

Warrants  52 


(Index  Concluded) — 3 


EXHIBIT  “A.” 


CITY  OK  CHICAGO 


MEMORANDA 

OF  VARIOUS  LAWS  AND  ORDINANCES  DEFINING 
CERTAIN  POWERS  AND  DUTIES  OF  OFFICIALS 
AND  DEPARTMENT  AND  BUREAU  HEADS,  RELAT- 
ING TO  ACCOUNTING,  AND  OTHER  GENERAL 
SUBJECTS  CONNECTED  THEREWITH. 


COUNCIL. 


Makes  laws  for  the  City  in  conformity  with  City  Charter  and  Statutes 
of  Illinois.  Chap.  24,  Art.  v.,  Sec.  1,  p.  274,  R.  S.,  1899  (Hurd). 

Approves  Mayor’s  appointments.  Chap.  24,  Art.  vi.,  Sec.  3,  p.  280, 
R.  S.,  1899  (Hurd). 

Approves  bonds  of  Appointees.  Chap.  24,  Art.  vi.,  Sec.  4,  p.  280, 
R.  S.,  1899  (Hurd). 

Prescribes  the  duties  and  defines  powers  of  City  Officials.  Chap.  24, 
Art.  vi.,  Sec.  4,  p.  280,  R.  S.,  1899  (Hurd). 

Fixes  salaries  of  City  Officials.  Chap.  24,  Art.  vi.,  Sec.  15,  p.  282, 
R.  S.,  1899  (Hurd). 

Makes  appropriations  annually  for  the  City’s  financials  needs.  Chap. 
24,  Art.  vii.,  Sec.  2,  p.  282,  R.  S.,  1899  (Hurd). 

Gives  effect  by  concurring  with  actions  of  the  Board  of  Education : 

To  erect,  purchase  and  repair  buildings  for  School  Purposes. 
To  buy  or  lease  grounds  necessary  for  School  Purposes. 

To  issue  bonds  for  School  Purposes.  Chap.  122,  Art.  vi., 
Sec.  21,  p.  1549,  R.  S.,  1899  (Hurd). 

Gives  specific  consent  upon  reports  of  Commissioner  of  Public  Works 
to  lay  or  extend  water  mains.  Sec.  1671,  Art.  xi.,  p.  351,  R.  C., 
1897- 

MAYOR. 

Statutes : 

Shall  be  a member  of  the  Board  of  Inspectors  of  the  House  of 
Correction.  Chap.  67,  Sec.  2,  p.  955,  Hurd’s  Statutes,  1899. 

Shall  be  a member  of  the  Board  of  Directors  of  the  John  Crerar 
Library.  Sec.  5,  p.  200',  Bradwell’s  Laws  of  111.,  1901. 

Shall  be  a member  of  the  Police  Pension  Fund  Commissioners.  Chap. 
24,  Sec.  392,  p.  340,  R.  S.,  1899  (Hurd). 

EXHIBIT  “A.”  (Continued)— 1. 


8 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


MAYOR — (Continued.) 


Ordinances  : 

Appoints  all  heads  of  departments  except 
City  Clerk, 

City  Treasurer, 

City  Attorney.  Sec.  4,  p.  1,  R.  C.,  1897. 

Performs  all  such  duties  as  are  prescribed  by  law,  and  shall  take 
care  that  the  laws  and  ordinances  are  faithfully  executed.  Sec. 
2,  p.  1,  R.  C.,  1897. 

Shall  supervise  the  conduct  of  all  the  Officers  of  the  City.  Sec.  3,  p.  1, 
R.  C.,  1897. 

Shall  grant  licenses.  Sec.  2,  p.  1,  R.  C.,  1897;  also  Sec.  1165,  p.  252. 


Ordinances  : 

Comptroller’s  books  to  be  opened  under  the  direction  of  the  Mayor. 
Sec.  33,  p.  8,  R.  C.,  1897. 

Shall  sign  all  warrants  drawn  on  the  Treasurer.  Sec.  41,  p.  10,  R.  C., 
1897. 

Shall  revoke  licenses  and  permits  for  cause.  Sec.  1167,  p.  251,  R.  C., 
1897. 

May  rebate  certain  license  fees.  Sec.  113,  p.  22,  R.  C.,  1897. 

May  issue  special  permits.  Sec.  116,  p.  22,  R.  C.,  1897. 

Appoints  a Butter  and  Cheese  Inspector  who  serves  without  salary. 
Sec.  843,  p.  185,  R.  C.,  1897. 

All  officers  shall,  in  addition  to  reports  required  to  be  made  by  ordi- 
nance, report  in  writing  to  the  Mayor,  when  required.  Sec.  1337, 
p.  285,  R.  C.,  1897. 

May  grant  license  to  peddlers  from  baskets,  without  payment  of  fee. 
Sec.  1414,  p.  299,  R.  C.,  1897. 

EXHIBIT  “A.”  (Continued)— 2. 


9 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued. ) 


MAYOR — (Continued. ) 

May  appoint  four  men  who  shall  constitute  the  “Mayor’s  Police” 
whose  special  duty  it  shall  be  to  enforce  the  ordinances  in  respect 
to  licenses.  Sec.  1527,  p.  317,  R.  C.,  1897. 

Mayor  and  Comptroller  authorized  to  issue  Tax  Warrants  for  cor- 
porate purposes.  Sec.  41,  p.  10,  R.  C.,  1897. 

Shall  be  a member  of  the  “Harrison”  and  “Tree”  Merit  Funds.  Sec. 
2113,  p.  486,  R.  C,  1897. 

CITY  CLERK. 

Statutes  : 

Shall  be  a member  of  the  Board  of  Police  Pension  Fund  Commis- 
sioners. Chap.  24,  Sec.  392,  p.  340,  R.  S.,  1899  (Hurd). 

Shall  require  reports  annually  from  the  Chicago  Agencies  of  Foreign 
Fire  Insurance  Companies  showing  amount  of  premiums  during 
the  year.  Chap.  24,  Sec.  420,  p.  96,  Laws  of  Illinois,  1901 
(Bradwell). 

Ordinances  : 

Shall  report  to  the  Comptroller  monthly,  in  writing,  the  name  of  each 
Alderman  and  the  number  of  meetings  of  the  City  Council  held 
during  the  preceding  month  which  such  Alderman  actually 
attended.  Sec.  13,  p.  4,  R.  C.,  1897. 

Shall  furnish  metal  plates  or  badges  to  certain  Licensees.  Sec.  16, 
p.  s,  R.  C.,  1897. 

Issues  Permits  for  sale  of  gunpowder,  gun  cotton  and  cartridges. 
Sec.  754,  p.  165,  R.  G,  1897. 

Issues  permits  to  Physicians  and  Surgeons.  Sec.  833,  p.  182,  R.  C., 
1897- 

Issues  licenses  for  sale  of  Cigarettes.  Sec.  876,  p.  191,  R.  C.,  1897. 

Issues  licenses  to  Hospitals.  Sec.  919,  p.  200,  R.  C.,  1897. 

Licenses  shall  be  issued  only  upon  written  evidence  that  the  license 
fees  have  first  been  paid  to  the  City  Collector.  Sec.  1166,  p.  251, 
R.  G,  1897. 

Receives  fees  for  certain  transactions  as  stated  on  page  285  of  the 
Revised  Code  of  Chicago.  1897,  Volume  1. 

Shall  acknowledge,  free  of  charge,  all  bonds  required  as  a precedent 
to  the  issuance  of  a license.  Sec.  2117,  p.  487,  R.  C.,  1897. 

EXHIBIT  “A.”  (Continued)— 3. 


10 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

COMPTROLLER. 


Statutes  : 

Shall  exercise  general  supervision  over  all  Officers  of  the  Corporation 
charged  in  any  manner  with  the  receipt,  collection  or  disburse- 
ment of  Corporation  revenue,  and  the  collection  and  return  of  all 
such  revenue  into  the  treasury.  Chap.  24,  Art.  vii.,  Sec.  17,  Hurd’s 
Statutes,  1899. 

Shall  have  charge,  custody  and  control  of  all  deeds,  leases,  warrants, 
vouchers,  books  and  papers  of  any  kind,  the  custody  and  con- 
trol of  which  is  not  by  law  or  ordinance  given  to  any  other 
officer.  Id. 

Shall  submit  annually  to  the  City  Council  estimate  of  amount  neces- 
sary to  defray  the  expenses  of  the  Corporation  during  the  cur- 
rent fiscal  year.  Accompanying  this  estimate  shall  be  a report 
showing  the  aggregate  income  of  the  preceding  fiscal  year ; also  a 
report  of  the  amount  of  interest,  bonds  and  debts^  payable  during 
the  current  fiscal  year,  and  such  other  information  as  the  Council 
may  deem  necessary.  Id. 

Shall  require  from  heads  of  Departments  of  the  City,  estimates,  an- 
nually, of  expenses  of  the  respective  departments  for  the  current 
fiscal  year — these  estimates  to  be  used  by  the  Comptroller  in 
preparing  estimates  to  the  Council  of  the  City’s  needs.  Chap. 
24,  Art.  VII.,  Sec.  104,  p.  284,  285,  R.  S.,  1899  (Hurd). 

Shall  cause  real  estate  which  had  been  conveyed  to  school  officers  but 
not  used  for  school  purposes  for  three  years  to  be  re-conveyed 
to  the  City  to  be  disposed  of  as  other  Corporate  property. 

24,  Art.  vii.,  Sec.  104,  p.  284,  R.  S.,  1899  (Hurd). 

Shall  be  a member  of  the  Board  of  Trustees  of  the  Firemen’s  Pen- 
sion Fund.  Chap.  24,  Sec.  404,  p.  343,  R.  S.,  1899  (Hurd). 

Shall  draw  warrants  on  the  City  Treasurer  in  favor  of  the  Treasurer 
of  the  Firemen’s  Pension  Fund  for  amounts  due  said  fund  as 
proportion  of  licenses,  taxes,  fines,  etc.  Chap.  24,  Sec.  415, 
P-  34S-  R-  S.,  1899  (Hurd). 

Shall  be  a member  of  the  Police  Pension  Fund  Commissioners.  Chap. 
24,  Sec.  2,  p.  340,  Hurd’s  Statutes,  1899. 


EXHIBIT  “A.”  (Continued)— 4. 


11 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

COMPTROLLER— (Continued. ) 


Shall  require  from  the  Civil  Service  Commissioners  certificates  show- 
ing all  app'Cfntments  to  places  in  the  Classified  service  and  all 
vacancies  occurring  therein.  Chap.  24,  Sec.  475,  p.  355,  Hurd’s 
Statutes,  1899. 

Comptroller’s  warrants  to  bear  interest.  Chap.  24,  Sec.  489,  p.  358, 
R.  S.,  1899  (Hurd). 

Shall  be  a member  of  the  Board  of  Directors  of  the  John  Crerar 
Library.  Sec.  5,  p.  200,  Bradwell’s  Laws  of  111.,  1901. 

Ordinances  : 

Shall  be  the  head  of  the  Department  of  Finance  (Comptroller’s 
office,  City  Collector’s  office,  City  Treasurer’s  office),  and  as 
such  shall  have  the  management  and  control  of  all  matters  and 
thing  pertaining  thereto.  Sec.  18,  p.  6,  R.  C.,  1897. 

Shall  possess  and  carefully  preserve  all  assessment  warrants  * * 

* and  the  returns  thereof  made  by  a Collector  or  Receiver  of 
assessments  and  all  leases  of  markets,  wharfing  privileges  and 
other  public  property  of  the  City.  Sec.  27,  p.  7,  R.  C.,  1897. 

Shall  have  supervision  over  * * * all  the  property  of  the  City, 

and  the  sale  or  disposition  thereof  * * * and  generally,  in 

subordination  to  the  Mayor  and  City  Council,  to  exercise  super- 
vision over  all  such  interest  of  said  City,  as  in  any  manner  may 
concern  or  relate  to  the  City  finances,  revenue  and  property.  Sec. 
27,  p.  7,  R.  C.,  1897. 

Shall  revise,  audit  and  settle  all  accounts,  both  receivable  and  pay- 
able, not  especially  committed  by  ordinance  to  some  other  au- 
thorities. Sec.  28,  p.  7,  R.  C.,  1897. 

Shall  keep  books  to  show  the  appropriation  of  the  year  for  each 
distinct  object,  and  also  the  receipt  from  every  source  of  revenue 
so  far  as  he  can  ascertain  the  same.  Sec.  33,  p.  8,  R.  C.,  1897. 

Shall  require  of  all  Officers  charged  in  any  manner  with  the  receipt, 
collection  or  disbursement  of  the  City  revenue  to  make  monthly 
statements  in  writing,  under  oath,  showing  in  detail  all  such  re- 
ceipts, collections  and  disbursements.  Sec.  34,  p.  8,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 5. 


12 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


COMPTROLLER— (Continued.) 


Shall  report  to  the  Mayor  any  Officer  who  may  refuse  or  neglect 
to  make  proper  report,  or  adjust  his  accounts  when  required  by 
the  Comptroller  to  do  so.  Sec.  35,  p.  8,  R.  C.,  1897. 

Shall  at  the  close  of  each  fiscal  year  place  to  the  credit  of  the  general 
fund  all  unexpended  appropriations  for  the  year.  Sec.  36,  p.  8, 
R.  C.,  1897. 

Shall  prepare  and  publish  an  annual  report  setting  forth  the  true 
financial  condition  of  the  City.  Sec.  38,  p.  9,  R.  C.,  1897. 

Shall  render  to  the  City  Council  monthly  a statement  of  receipts  and 
disbursements.  Sec.  40,  p.  9,  R.  C.,  1897. 

Shall  countersign  all  warrants  drawn  upon  the  Treasurer.  Sec.  41, 
p.  10,  R.  C.,  1897. 

Shall  meet  annually  with  the  Finance  Committee  to  compare  reports 
and  statements  made  by  the  Comptroller,  Treasurer  and  Collect- 
or, and  report  thereon  to  the  City  Council.  Sec.  42,  p 10,  R.  C., 
1897. 

Shall  invest  surplus  money  belonging  to  the  Water  Fund  in  securities 
issued  by  the  City.  Sec.  45,  p.  10,  R.  C.,  1897. 

Shall  require  report  from  the  City  Treasurer  of  failure  on  the  part 
of  any  Officer  to  make  proper  returns  to  the  Treasurer  of  money 
received.  Sec.  60,  p.  13,  R.  C.,  1897. 

Shall  require  from  the  Commissioner  of  Buildings  a monthly  report 
of  the  number  of  building  permits  and  elevator  certificates  issued 
with  the  amount  collected  for  the  same,  together  with  a dupli- 
cate receipt  from  the  City  Collector  of  the  money  thus  collected. 
Sec.  234,  p.  47,  R.  C.,  1897. 

Shall  direct  the  Chief  Fire  Marshal  in  the  matter  of  custody  of  the 
engines,  hose,  carts,  trucks,  ladders,  horses,  telegraph  lines,  and 
all  other  property  and  equipment  belonging  to  the  Fire  Depart- 
ment. Sec.  609,  p.  136,  R.  C.,  1897. 

Moneys  received  as  fines  for  violation  of  ordinances  relating  to  fire 
hydrants  can  be  used  only  in  the  construction  and  repair  of  such 
hydrants.  Sec.  657,  p.  143,  R.  C.,  1897. 

Shall  furnish  to  the  Inspector  of  Gas  meters  and  gas,  all  necessary 
apparatus,  books  and  blanks,  and  pay  all  reasonable  expenses  for 


EXHIBIT  “A.” 


(Continued) — 6. 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 

Defining  Powers,  etc. — (Continued.) 

COMPTROLLER — (Continued.) 

same  out  of  the  Gas  Light  Fund  Appropriation.  Sec.  743,  p.  161, 
R.  C.,  1897. 

Shall  receive  from  Superintendent  of  House  of  Correction,  cash  cover- 
ing fines  collected  by  said  Superintendent.  Sec.  1159,  p.  249, 
R.  C.,  1897. 

Shall  require  from  the  Inspector  of  Oils,  statements,  monthly,  show- 
ing in  detail  all  the  fees  and  charges  collected  by  said  Inspector. 
Sec.  1359,  p.  289,  R.  C.,  1897. 

Shall  direct  the  General  Superintendent  of  Police  in  the  matter  of 
custody  of  all  fire  arms  and  military  equipment,  books  and 
records,  belonging  to  the  Police  Department.  Sec.  1483,  p.  31 1, 
R.  G,  1897. 

Shall  have  general  supervision  of  Police  Courts  and  shall  require 
daily  statements  of  all  fines  imposed,  collected,  etc.  Sec.  1544 
and  1547,  p,  321,  R.  C.,  1897. 

Shall  require  from  Poundkeepers  a statement,  monthly,  of  receipts 
and  expenditures — said  poundkeepers  to  turn  over  to  the 
Comptroller,  monthly,  the  excess  of  cash  receipts  over  expendi- 
tures for  the  month.  Sec.  1592,  p.  334,  R.  C.,  1897. 

Shall  direct  the  keeping  of  the  books  of  account  of  Poundkeepers, 
and  once  a month  shall  audit  such  accounts.  Sec.  1595,  p.  335.. 
R.  C.,  1897. 

Shall  require  from  the  Board  of  Examiners  of  Stationary  Engineers 
statements,  daily,  giving  a complete  record  of  receipts  and  dis- 
bursements of  said  Board.  Sec.  1929,  p.  409,  R.  C.,  1897. 

Shall  require  from  the  City  Sealer  a statement,  monthly,  of  all  fees 
and  charges  collected.  Sec.  2014,  p.  448,  R.  C.,  1897. 

Shall  be  permitted  to  examine,  at  his  pleasure,  the  books  of  the 
City  Weighers.  Sec.  2035,  p.  453,  R.  C.,  1897. 

Shall  be  a member  of  the  Board  of  Trustees  of  the  “Harrison”  and 
“Tree”  Merit  Funds.  Sec.  2113,  p.  486,  R.  C.,  1897. 

Shall  have  the  direct  control  and  supervision  of  the  City  Business 
Agent.  Sec.  4,  p.  1424,  Council  Proceedings,  Jan.  17,  1898. 

Shall  countersign  improvement  bonds  issued  to  anticipate  the  collec- 
tion of  second  and  succeeding  installments  of  special  assess- 
ments. Sec.  50,  p.  11,  R.  C.,  1897. 

EXHIBIT  “A.‘”  (Continued)— 7. 


14 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

TREASURER. 

Statutes : 

Shall  receive  all  money  belonging  to  the  Corporation.  Chap.  24,  Art. 
vii.,  Sec.  5,  p.  283,  R.  S.,  1899  (Hurd). 

Shall  keep  his  books  and  accounts  in  such  manner  as  may  be  pre- 
scribed by  Ordinance.  Id. 

Shall  keep  a separate  account  of  each  fund,  or  appropriation,  and  the 
debits  and  credits  belonging  thereto.  Chap.  24,  Art.  vii.,  Sec.  6, 
p.  283,  R.  S.,  1899  (Hurd). 

Shall  give  receipts  for  money  paid  into  the  treasury  and  shall  file  copy 
of  such  receipts  with  the  Comptroller.  Chap.  24,  Art.  vii.,  Sec.  7, 
p.  283,  R.  S.,  1899  (Hurd). 

Shall  render  monthly  statements  to  the  City  Council  showing  the  state 
of  the  treasury  and  the  balance  of  the  money  therein,  which 
statements  shall  also  be  made  to  show  receipts  and  disburse- 
ments for  the  month,  and  for  what  account  said  moneys  were 
received  and  paid.  Chap.  24,  Art.  vii.,  Sec.  8,  p.  283,  R.  S.,  1899 
(Hurd). 

Shall  return  warrants  marked  “Paid”  to  the  Comptroller.  Id. 

Shall  keep  a register  of  all  warrants  paid,  which  register  shall 
describe  the  warrants  and  show  the  date,  amount,  number,  the 
fund  from  which  paid,  the  name  of  the  person  to  whom  paid, 
and  when  paid.  All  warrants  drawn  upon  the  treasury  must  be 
signed  by  the  Mayor  and  countersigned  by  the  Comptroller,  and 
must  state  the  particular  fund  or  appropriation  to  which  the 
same  is  charged.  Moneys  received  on  special  assessments  shall 
be  held  as  a special  fund  to  be  applied  to  the  payment  of  the 
improvement  for  which  the  assessment  was  made.  Chap.  24,  Art. 
vii.,  Secs.  8 and  11,  pp.  283,  284,  R.  S.,  1899  (Hurd). 

Shall  be  a member  of  the  Police  and  Firemen’s  Relief  Fund  Trustees 
and  shall  be  custodian  of  such  funds.  Chap.  24,  Sec.  383,  p.  338, 
R.  S.,  1899  (Hurd). 

Shall  be  a member  of  the  Police  and  Firemen’s  Pension  Fund  Trus- 
tees, and  shall  be  the  custodian  of  such  funds,  and  keep  the 
books  and  accounts  of  same.  Chap.  24,  Sec.  392-404,  pp.  340- 
343,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A.”  (Continued)— 8. 


15 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

TREASURER — (Continued. ) 

Shall  collect  for  account  of  the  Fire  Department  two  percentum  of  the 
gross  receipts  of  Foreign  Fire  Insurance  Companies’  Agencies 
in  the  City  of  Chicago.  Sec.  420,  p.  96,  Laws  of  111.,  1901  (Brad- 
well). 

Shall  keep  an  account  of  each  special  assessment  warrant  number, 
and  the  moneys  received  and  paid  thereunder.  Chap.  24,  Sec.  99, 
p.  284,  R.  S.,  1899  (Hurd). 

Ordinances  : 

Shall  report  to  the  Comptroller  any  Officer  authorized  to  receive 
money  who  may  fail  to  make  return  of  moneys  received  by  him 
at  the  time  required  by  the  Ordinance  of  the  City.  Sec.  60,  p.  13, 
R.  C.,  1897. 

Shall  keep  books  of  account  in  such  a way  as  to  show  all  moneys 
received  and  paid,  from  or  to  whom  received  and  paid,  and  on 
what  account.  Sec.  61,  p.  13,  R.  C.,  1897. 

Shall  keep  the  city’s  funds  in  such  banks  as  may  be  designated  by  the 
City  Council — the  Mayor,  Comptroller  and  Chairman  of  the 
Finance  Committee  to  recommend  what  banks  shall  be  used.  Sec. 
62,  p.  13,  R.  C.,  1897. 

Money  received  as  deposits  for  gas  shall  bear  interest  at  the  rate  of 
five  per  cent  per  annum,  payable  semi-annually.  Sec.  748,  p. 
162,  R.  C.,  1897. 

Shall  require  remittance,  monthly,  from  Inspector  of  Oils  covering 
all  fees  and  charges  collected  by  said  Inspector.  Sec.  1359,  p.  289, 
R.  C.,  1897. 

Shall  require  remittance  daily  from  Clerks  of  Police  Courts  covering 
amount  of  fines,  fees,  penalties,  etc.  Sec.  1545,  p.  321,  R.  C.,  1897. 

Shall  require  a remittance  monthly  from  the  Inspector  of  Steam 
Boilers  covering  one  half  of  the  fees  and  charges  collected.  Sec. 
1951,  p.  414,  R.  C.,  1897. 

Shall  require  a remittance  monthly  from  the  City  Sealer  covering 
one-half  of  fees  and  charges  collected.  Sec.  2014,  p.  448,  R.  C., 
1897. 

Shall  be  a member  of  the  Board  of  Trustees  “Harrison”  and  “Tree” 
Merit  Fund.  Sec.  2113,  p.  486,  R.  C.,  1897. 

EXHIBIT  “A.”  (Continued)— 9. 


16 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


TREASURER — (Continued. ) 

Shall  require  from  Chicago  Agencies  of  Foreign  Fire  Insurance  Com- 
panies a report  annually,  showing  amount  of  premiums  collected 
on  account  of  Fire  Insurance.  Sec.  701,  p.  152,  R.  C.,  1897. 

Shall  require  remittances,  monthly,  from  the  Superintendent  of 
Markets.  Sec.  1220,  p.  263,  R.  C.,  1897. 

CITY  COLLECTOR. 

Statutes  : 

Shall  keep  books  and  accounts  in  such  manner  as  the  City  Council 
may  prescribe.  Chap.  24,  Art.  vii.,  Sec.  13,  p.  284,  R.  S.,  1899 
(Hurd). 

Shall  pay  over  to  the  Treasurer  weekly,  or  oftener,  all  moneys  collect- 
ed by  him  from  any  source  whatever,  taking  the  Treasurer’s  re- 
ceipt therefor — which  receipt  he  shall  immediately  file  with  the 
Comptroller.  Chap.  24,  Art.  vii.,  Sec.  13,  p.  284,  R.  S.,  1899 
(Hurd). 

Shall  make  a report  in  writing  to  the  City  Council,  or  any  Officer 
designated  by  the  Council,  of  all  moneys  collected  and  the  account 
on  which  collected.  Chap.  24,  Art.  vii.,  Sec.  14,  p.  284,  R.  S.,  1899 
(Hurd). 

Shall  annually,  between  the  1st  and  10th  of  April,  file  with  the 
Comptroller  a statement  of  all  the  moneys  collected  by  him  dur- 
ing the  year,  the  account  on  which  collected,  the  balance  un- 
collected on  all  warrants  in  his  hands  and  the  balance  remaining 
uncollected,  at  the  time  of  the  return,  on  all  warrants  which  he 
shall  have  returned  during  the  preceding  year  to  the  Comptroller. 
Chap.  24,  Art.  vii.,  Sec.  14,  p.  284,  R.  S.,  1899  (Hurd). 

The  Collector’s  papers,  books,  warrants  and  vouchers,  may  be  ex- 
amined at  any  time  by  the  Mayor  or  Comptroller.  Chap.  24,  Art. 
vii.,  Sec.  1 6,  p.  284,  R.  S.,  1899  (Hurd). 

Ordinances  : 

Shall  pay  over  to  the  City  Treasurer  daily  all  moneys  collected  by 
him  from  any  source  whatsoever,  taking  receipt  therefor,  which 
receipt  he  shall  immediately  file  with  the  City  Comptroller,  who 


EXHIBIT  “A.”  (Continued)— 10. 


17 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

CITY  COLLECTOR — (Continued.) 

shall  at  the  same  time,  or  on  demand,  give  such  Collector  a copy 
of  each  receipt  so  filed.  Sec.  68,  p.  16,  R.  C.,  1897. 

Shall  on  or  before  the  first  day  of  April  of  each  year  make  annual 
report  to  the  County  Collector  of  delinquent  special  assessments. 
Sec.  71,  p.  14,  R.  G,  1897. 

Shall  allow  a rebate  of  1 per  cent,  upon  the  amount  of  all  special 
assessments  paid  to  him,  prior  to  being  turned  over  as  delinquent, 
to  the  County  Collector.  Sec.  72,  p.  14,  R.  C.,  1897. 

Shall  require  a report  annually  within  thirty  days  after  the  first  of 
May  from  every  person  who  owns  a dog.  Sec.  548,  p.  12 1,  R.  C., 
1897. 

Shall  release  from  Pound  licensed  dogs  placed  therein  upon  payment 
by  owner  of  two  dollars  for  use  of  City  and  twenty-five  cents 
for  duplicate  tags,  and  also  upon  payment  of  Poundkeeper’s 
fees.  Sec.  554,  p.  122,  R.  C.,  1897. 

Shall  have  supervision  of  the  Bureau  of  License  investigation.  Sec. 
1,  p.  406,  Council  Proceedings,  June  14,  1897. 

BUREAU  OF  LICENSE  INVESTIGATION. 

Ordinances  : 

Shall  be  under  the  direction  and  control  of  the  City  Collector.  Sec. 
1,  p.  406,  Council  Proceedings,  June  14,  1897. 

Shall  assist  the  City  Collector  in  procuring  the  full  amount  of 
revenue,  which  should  be  obtained  by  the  City  of  Chicago  as 
license  fees  from  such  occupations  and  enterprises  as  are  re- 
quired by  City  Ordinances  to  pay  any  license  fees.  Sec.  4,  p.  407, 
Council  Proceedings,  June  14,  1897. 

COUNTY  COLLECTOR. 

Statutes  : 

Shall  pay  over  to  City  Treasurer  as  often  as  once  in  two  weeks,  from 
the  time  he  shall  commence  the  collection  thereof,  all  taxes  he 
shall  then  have  collected  until  the  whole  taxes  collected  shall  be 
paid  over.  Chap.  24,  Art.  viii.,  Sec.  3,  p.  287,  R.  S.,  i899(Hurd). 


EXHIBIT  “A.”  (Continued)— 11. 


18 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


COUNTY  COLLECTOR— (Continued.) 


Shall  pay  over  amount  of  taxes  and  special  assessments  collected  by 
him  on  delinquent  property  at  least  once  in  every  ten  days  when 
demanded  by  the  proper  authorities  or  persons.  Chap.  120,  Sec. 
244,  P-  1435.  R-  S.,  1899  (Hurd). 

Ordinances  : 

See  Brief— Exhibit  “D” — No.  1. 

PAYMASTER. 

Statutes  : 

Shall  not  pay  any  Officer  or  employee  of  the  City  unless  such  per- 
son is  holding  his  position  in  accordance  with  the  Civil  Service 
law.  Chap.  24,  Sec.  477,  p.  356,  R.  S.,  1899  (Hurd). 

Law  in  force  July  1st,  1891,  provides  that  every  Manufacturer, 
* * * Municipal  Corporations  * * 5)4  shall  pay  weekly  each 
and  every  employee  engaged  in  its  business  the  wages  earned  by 
such  employee  to  within  six  days  of  the  date  of  such  payment. 
Chap.  48,  Sec.  13,  p.  841,  R.  S.,  1899  (Hurd). 

Ordinances  : 

The  salary  and  pay  of  all  officers  and  employees  shall  be  monthly. 
Sec.  1335,  p.  284,  R.  G,  1897. 

Paymaster’s  Bureau  shall  be  in  the  Department  of  Finance  and 
under  the  control  of  the  City  Comptroller,  and  shall  have  charge 
and  control  of  all  payments  to  city  employees  on  account  of 
wages  and  salaries.  Sec.  1,  p.  7017,  Council  Proceedings,  July  1, 
1901. 

Warrants  covering  pay-rolls  to  be  drawn  in  favor  of  the  City  Pay- 
master ‘Svho  shall  forthwith  disburse  the  same  to  the  persons 
lawfully  entitled  thereto.”  Sec.  4,  p.  518,  Council  Proceedings, 
June  24,  1901. 

Payments  to  be  made  by  pay  checks  in  so  far  as  practicable.  Said 
pay  checks  to  be  signed  in  ink  by  the  Assistant  City  Paymaster 
and  countersigned  by  the  City  Paymaster,  or  by  the  first  Assist- 
ant City  Paymaster.  Sec.  4,  p.  518,  Council  Proceedings,  June 
24,  1901. 


EXHIBIT  “A.”  (Continued)— 12. 


19 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


DEPARTMENT  OF  SUPPLIES. 


Business  Agent. 


Ordinances  : 

Shall  be  under  the  direction,  control  and  supervision  of  the  Comp- 
troller. Sec.  5,  p.  1424,  Council  Proceedings,  Jan.  17,  1898. 

Shall  purchase  all  supplies  used  by  the  City  wherein  the  cost  is  less 
than  five  hundred  dollars.  Sec.  6,  p.  1424,  Council  Proceedings, 
Jan.  17,  1898. 

Business  Agent  shall  certify  to  the  correctness  as  to  prices,  extensions 
and  totals  of  all  invoices  covering  supplies  ordered  by  him.  Sec. 
8,  p.  1425,  Council  Proceedings,  Jan.  17,  1898. 

Shall  keep  books  of  record  of  all  purchases  made  by  him,  and  of  all 
contracts  for  labor  let  by  him.  Sec.  10,  p.  1425,  Council  Pro- 
ceedings, Jan.  17,  1898. 

Shall  sell  scrap  iron  and  other  materials  belonging  to  the  City  and 
not  valuable  for  use,  provided  the  value  of  such  materials  be 
less  than  five  hundred  dollars.  Sec.  6,  p.  2133,  Council  Proceed- 
ings, April  6,  1898. 

Shall  remit  proceeds  of  such  sales  to  the  City  Comptroller.  Sec.  6,  p. 
2133,  Council  Proceedings,  April  6,  1898. 

Shall  file  with  departments,  for  whom  sales  of  scrap  iron  are  made, 
receipts  covering  remittances  made  by  the  Business  Agent  to 
Comptroller  in  respect  of  such  sales.  Sec.  6,  p.  2133,  Council 
Proceedings,  April  6,  1898. 

Shall  make  no  purchases  for  City  Clerk,  City  Attorney  or  City 
Treasurer,  who  shall  be  permitted  to  make  their  own  purchas- 
es, independent  of  the  Business  Agent.  Sec.  6,  p.  318,  Council 
Proceedings,  June  6,  1898. 


EXHIBIT  “A.”  (Continued)— 13. 


20 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


POLICE  COURTS. 


Justices  shall  keep  record  of  cases  on  blanks  to  be  furnished  by  the 
Comptroller;  said  blanks  to  be  signed  by  the  Justices  and  sent 
daily  to  the  Comptroller.  Sec.  1543,  p.  320,  R.  C.,  1897. 

Clerks  shall  collect  fines,  fees,  penalties,  etc.,  and  remit  same  daily 
to  the  Treasurer.  Sec.  1551,  p.  322,  R.  C.,  1897. 

Clerks  shall  furnish  Comptroller  a duplicate  of  receipts  given  for 
fines  on  judgments  refunded.  Sec.  1560,  p.  324,  R.  C.,  1897. 
Bailiffs  shall  make  weekly  and  monthly  reports  to  Comptroller.  Sec. 

1563.  1564,  P-  325.  R-  c.,  1897. 

DEPARTMENT  OF  PUBLIC  WORKS. 


Ordinances  : 

Shall  embrace  the  Commissioner  of  Public  Works,  City  Engineer, 
Superintendent  of  Streets,  Superintendent  of  Street  and  Alley 
Cleaning,  Superintendent  of  Water,  Superintendent  of  Sewer- 
age and  Superintendent  of  Maps.  Sec.  1598,  p.  336,  R.  C.,  1897. 

Shall  prescribe  the  duties  of  Vessel  Dispatchers,  Harbor  Masters, 
River  Police  and  Bridge  Tenders.  Sec.  776,  p.  169,  R.  C.,  1897. 

Shall  collect  all  water  rents,  water  taxes  or  assessments,  water 
licenses  and  permits,  and  all  sewerage  permits  and  licenses.  Sec. 
1985,  p.  441,  R.  C.,  1897. 

Shall  control  and  direct  all  expenditures  to  be  made  by  the  depart- 
ment, and  draw  requisitions  upon  the  Comptroller  for  the  pay- 
ment of  all  bills  and  accounts  which  are  correct  and  which  have 
been  duly  certified  by  the  Superintendent  under  whose  super- 
vision the  expenditure  was  made.  Sec.  1606,  p.  337,  R.  C.,  1897. 

Shall  keep  books  of  account  to  show  all  receipts  and  expenditures 
of  the  department  and  shall  keep  duplicate  of  all  vouchers. 
Records  to  be  open  to  the  examination  of  the  Comptroller.  Sec. 
1607,  p.  337,  R.  G,  1897. 


EXHIBIT  “A.”  (Continued)— -14. 


21 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


DEPARTMENT  OF  PUBLIC  WORKS— (Continued.) 

Shall  let  contracts  for  work,  the  cost  of  which  exceeds  $500,  to  the 
lowest  bidder,  after  advertising  same.  Contracts  to  be  approved 
by  the  Mayor,  but  contracts  may  be  let  without  such  approval 
on  advertising,  by  a two-thirds  vote  of  all  the  Aldermen.  Sec. 
1611,  p.  338,  R.  C.,  1897. 

Shall  make  annual  report  to  the  Council.  Sec.  1631,  p.  343,  R.  C., 
1897- 


CITY  ENGINEER. 


Ordinances  : 

Shall  perform  all  such  services  in  the  prosecution  of  public  im- 
provements as  may  require  the  skill  and  experience  of  a Civil  En- 
gineer. Sec.  1644,  P-  346,  R.  C.,  1897. 

Shall  have  charge  of  the  construction  and  repairing  of  all  bridges, 
viaducts  and  water  works,  and  shall  superintend  the  laying  of  ali 
main  and  supply  water  pipes.  Sec.  1645,  p.  346,  R.  C.,  1897. 

SUPERINTENDENT  OF  STREETS. 

Ordinances  : 

Shall  have  charge  of  the  improvement  and  repairs  of  all  streets, 
avenues,  alleys,  and  highways,  and  the  construction  and  repairs 
of  all  sidewalks.  Sec.  1674,  p.  346,  R.  C.,  1897. 

BUREAU  OF  STREETS  AND  ALLEY  CLEANING. 

Ordinances  : 

Shall  have  charge  of  street  and  alley  cleaning  and  the  collection  and 
removal  of  garbage.  Sec.  1675,  p.  352,  R.  C.,  1897. 

In  matters  affecting  the  public  health,  employes  shall  be  considered 
as  a part  of  the  Health  Department.  Sec.  1686,  p.  355,  R.  C., 
1897. 

Shall  furnish  annual  report  to  Commissioner  of  Public  Works 
showing  expenditure  from  appropriations  of  the  bureau.  Sec. 
1684,  p.  355,  R.  C,  1897. 

EXHIBIT  “A.”  (Continued)— 15. 


22 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

BUREAU  OF  WATER  WORKS. 


Statutes : 

The  City  Council  shall  have  the  power  to  make  all  needful  rules  and 
regulations  concerning  the  use  of  water  supplied  by  the  water 
works  of  the  City.  Chap.  24,  Art.  x.,  Sec.  171,  p.  287,  R.  S.,  1899 
(Hurd). 

Shall  regulate  the  construction  and  management  of  the  water  works 
and  the  levy  and  collection  of  water  tax  rates  or  assessments. 
Chap.  24,  Art.  x.,  Secs.  169,  171,  p.  287,  R.  S.,  1899  (Hurd). 

The  income  derived  from  collection  of  water  taxes,  rents  or  rates 
shall  be  treated  as  a separate  fund,  to  be  applied  to  the  payment 
of  costs,  interest  on  bonds  or  borrowed  money  used  in  the  erec- 
tion and  construction  of  water  works  and  running  expenses 
thereof.  Any  surplus  may  be  applied  in  such  manner  as  the 
Council  may  direct.  Chap.  24,  Sec.  259,  p.  310,  R.  S.,  1899 
(Hurd). 

Certificates  of  indebtedness  may  be  issued,  payable  out  of  the  water 
fund.  Chap.  24,  Sec.  270a,  p.  313,  R.  S.,  1899  (Hurd). 

Water  Works  may  be  mortgaged.  Chap.  24,  Sec.  27od,  p.  313,  R. 
S.,  1899  (Hurd). 

Ordinances  : 

Superintendent  of  Water  shall  remit  to  the  City  Treasurer  daily,  all 
moneys  received  by  him  with  a statement  showing  to  what  ac- 
count same  belongs.  Sec.  165b,  p.  346,  R.  C.,  1897. 

Water  Mains  may  be  laid  in  cases  where  property  owners  advance 
the  money  to  pay  costs  of  same.  Sec.  1669,  p.  350,  R.  C.,  1897. 

BUREAU  OF  SEWERS. 


The  Superintendent  of  Sewerage  shall  have  special  charge  of  the  con- 
struction of  all  public  and  private  sewers  and  catch  basins,  and 
the  issuing  of  all  permits  and  licenses  in  connection  therewith. 
Sec.  1652,  p.  347,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 16. 


23 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

BUREAU  OF  MAPS. 

Ordinances  : 

The  Superintendent  of  Maps  shall  have  special  charge  of  all  matters 
pertaining  to  the  keeping  of  the  records  of  maps  and  plats  re- 
corded in  the  City  of  Chicago,  and  of  all  matters  pertaining  to 
street  numbers.  And  he  shall  make  all  maps  and  drawings 
which  may  be  required  by  the  Department  of  Public  Works.  Sec. 
1656,  p.  347,  R.  G,  1897. 

HARBOR  MASTER— VESSEL  DISPATCHER. 


Ordinances  : 

Shall  be  under  the  direction  of  the  Commissioner  of  Public  Works. 
Sec.  776,  p.  169,  R.  C.,  1897. 

Shall  keep  records  of  damages  to  bridges,  docks  and  all  other  City 
river  property,  inflicted  by  persons  and  vessels,  showing  amount 
of  damages,  when,  to  whom  and  how  paid ; also  account  of  all 
claims  against  the  City  made  by  vessel  owners  navigating  the 
harbors,  for  damages  sustained,  and  make  detailed  report  thereof 
to  the  Commissioner  of  Public  Works.  Sec.  777,  p.  169,  R.  C., 
1897. 

Shall  regulate  movement  of  all  vessels  in  the  harbor ; also  the  opening 
and  closing  of  bridges  across  the  Chicago  river.  Sec.  779,  p. 
170,  R.  C.,  1897. 

CIVIL  SERVICE  COMMISSION. 


Statutes  : 

Shall  consist  of  three  Commissioners  appointed  by  the  Mayor.  Chap 
24,  Sec.  446,  p.  351,  R.  S.,  1899  (Hurd). 

Shall  classify  all  offices  and  places  of  employment  in  the  City,  and 
the  offices  and  places  so  classified  shall  constitute  the  classified 
Civil  Service  of  the  City,  and  no  appointments  to  any  of  such 
offices  or  places  shall  be  made  except  under  and  according  to 
the  rules  of  the  Commission.  Chap.  24,  Sec.  448,  p.  351,  R.  S., 
1899  (Hurd). 


EXHIBIT  “A.”  (Continued)— 17. 


24 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


CIVIL  SERVICE  COMMISSION— (Continued.) 


Shall  consider  the  following  as  exempt  from  the  classified  service: 

Officers  elected  by  the  People. 

Officers  elected  by  the  Council  pursuant  to  the  City  Charter. 

Officers  whose  appointment  is  subject  to  confirmation  by  the 
City  Council. 

Judges  and  Clerks  of  election. 

Board  of  Education. 

Superintendents  of  Schools. 

Teachers  of  Schools. 

Heads  of  Principal  Departments. 

Members  of  the  Law  Department. 

Private  Secretary  of  the  Mayor. 

Chap.  24,  Sec.  456,  p.  353,  R.  S.,  1899  (Hurd). 

Shall  certify  to  the  Comptroller,  or  other  Auditing  Officers,  all  ap- 
pointments to  office  and  places  in  the  classified  service  and  all 
vacancies  occurring  therein  and  all  findings  made  under  the 
conditions  of  Section  12,  of  the  Civil  Service  Act.  Chap.  24,  Sec. 
475.  P-  355.  R-  S.,  1899  (Hurd). 

Shall  keep  registers  showing  names  of'  all  persons  taking  the  ex- 
amination whose  general  average  standing  is  not  less  than  the 
minimum  fixed  by  the  rules  of  the  Commission.  Chap.  24,  Sec. 
453,  P-  352,  R.  S.,  1899  (Hurd). 


CORPORATION  COUNSEL. 


Ordinances  : 

Department  of  Law  shall  embrace — Corporation  Counsel,  City  At- 
torney and  Prosecuting  Attorney.  Sec.  73,  p.  15,  R.  C.,  1897. 
Shall,  with  assistance  of  City  Attorney  and  Prosecuting  Attorney, 
superintend  and  conduct  all  the  law  business  of  the  City.  Sec. 
78,  p.  15,  R.  C.,  1897. 

EXHIBIT  “A.”  (Continued)— 18. 


25 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

CITY  ATTORNEY. 

Statutes  : 

Shall  be  a Trustee  of  the  Police  and  Firemen’s  Pension  Funds.  Chap. 
24,  Secs.  392,  404,  pp.  340,  343,  R.  S.,  1899  (Hurd). 

Ordinances  : 

Shall  render  annual  report  to  Council  showing  status  of  all  litigation. 
Sec.  89,  p.  1 6,  R.  C.,  1897. 

Shall  keep  a docket  or  register  of  all  actions  in  Court,  which  shall  be 
open  to  the  inspection  of  the  Comptroller.  Sec.  87,  p.  16,  R.  C., 
1897. 

PROSECUTING  ATTORNEY. 

Ordinances  : 

Shall  prosecute  all  actions  for  violation  of  City  Ordinances.  Sec.  94, 
p.  17,  R.  C.,  1897. 

Shall  render  annual  report  to  Corporation  Counsel  showing  the  trans- 
actions of  his  office.  Sec.  97,  p.  18,  R.  C.,  1897. 

Receives  monthly,  from  Comptroller,  defaulted  and  forfeited  bail 
bonds,  for  collection  by  suit,  or  otherwise.  Sec.  1570,  p.  327, 
R.  C.,  1897. 

POLICE  DEPARTMENT. 

Statutes : 

The  General  Superintendent  of  Police  shall  be  a member  of  the 
Board  of  Trustees  of  the  Police  and  Firemen’s  Relief  Fund; 
also  of  the  Police  Pension  Fund.  Chap.  24,  Sec.  383,  p.  338, 
R.  S.,  1899  (Hurd). 

Ordinances  : 

Superintendent  shall  have  custody,  care  and  control,  subject  to  the 
direction  of  the  City  Comptroller,  of  the  public  property,  fire 
arms  and  military  equipment,  books  and  records,  belonging  to 
the  Police  Department.  Sec.  1483,  p.  31 1,  R.  C.,  1897. 

Shall  remit  to  City  Treasurer  proceeds  from  sale  of  property  seized 
or  taken  by  the  police.  Sec.  1493,  p.  312,  R.  C.,  1897. 

Shall  certify  to  the  Comptroller  all  moneys  to  be  paid  out  of  the 
Police  Fund.  Sec.  1503,  p.  313,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 19. 


26 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — ( Continued, ) 

FIRE  DEPARTMENT. 

Statutes  : 

The  Fire  Marshal  shall  be  a member  of  the  Trustees  of  the  Police 
and  Firemen’s  Relief  Fund  and  of  the  Firemen’s  Pension  Fund. 
Chap.  24,  Sec.  383,  p.  338,  R.  S.,  1899  (Plurd). 

'Ordinances  : 

Fire  Marshal  shall  have  the  custody,  subject  to  the  direction  of  the 
Comptroller,  of  the  engines,  hose,  carts,  trucks,  ladders,  horses, 
telegraph  lines,  and  all  other  property  and  equipment  belonging 
to  the  Fire  Department.  Sec.  609,  p.  136,  R.  C.,  1897. 

Fire  Marshal  shall  keep  such  books  and  records  as  shall  be  required 
by  the  business  of  the  Department.  Sec.  619,  p.  137,  R.  C.,  1897. 

Two  per  cent  of  the  gross  receipts  received  by  Agencies  in  the  City  of 
Chicago  of  Foreign  Fire  Insurance  Companies  (except  25  per 
cent  thereof,  which  should  be  placed  to  the  credit  of  the  Fire- 
men’s Pension  Fund)  shall  be  credited  to  the  Fire  Department. 
Sec.  420,  p.  96,  Laws  of  111.,  1901  (Bradwell). 

DEPARTMENT  SUPERINTENDENT  OF  BUILDINGS. 

Ordinances  : 

Shall  enforce  all  ordinances  relating  to  the  erection,  construction, 
alteration,  repair,  removal,  and  safety  of  buildings.  Sec.  222,  p. 
44,  R.  G,  1897. 

Shall  keep  proper  books  for  the  purpose  of  registering  all  transac- 
tions of  the  department,  which  shall  be  open  to  the  inspection 
of  the  Comptroller.  Sec.  232,  p.  46,  R.  C.,  1897. 

Shall  report  to  the  Comptroller,  monthly,  numbervof  building  permits 
issued,  and  file  duplicate  receipt  from  the  City  Collector,  of  the 
moneys  thus  collected.  Sec.  234,  p.  47,  R.  C.,  1897. 

Shall  issue  permits  and  collect  fees  therefor.  Sec.  253,  p.  51,  R.  C., 
1897. 

Shall  inspect  elevators,  and  charge  a fee  therefor.  Secs.  248,  249, 
p.  49,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 20. 


27 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


DEPARTMENT  OF  ELECTRICITY. 


Ordinances  : 

The  City  Electrician  shall  have  the  management  of  the  fire-alarm 
telegraph,  and  Police  telephone  system ; of  Municipal  electric 
lighting  and  inspection  of  all  electric  wiring  in  the  City.  Sec. 
592,  p.  1519,  Council  Proceedings,  Jan.  24,  1898. 

Shall  conduct  Police  and  Fire  electric  service  jointly  with  General 
Superintendent  of  Police  and  Fire  Marshal.  Sec.  592,  p.  1519, 
Council  Proceedings,  Jan.  24,  1898. 

Shall  issue  permits  to  install  and  use  electric  wires.  Sec.  597,  p.  1520, 
Council  Proceedings,  Jan.  24,  1898. 

Shall  collect  fees  and  charges  and  pay  same  into  the  City  Treasury. 
Sec.  598d,  p.  1521,  Council  Proceedings,  Jan.  24,  1898. 

Shall  keep  record  to  show  all  receipts  and  expenditures.  Sec.  598c, 
p.  1521,  Council  Proceedings,  Jan.  24,  1898. 

Shall  make  annual  report  to  Council  and  the  Comptroller.  Sec.  598e, 
p.  1521,  Council  Proceedings,  Jan.  24,  1898. 

DEPARTMENT  OF  HEALTH. 


Ordinances  : 

Department  of  Health  shall  embrace  the  Commissioner  of  Health, 
the  Superintendent  of  Police  and  the  City  Physician.  Sec.  803,  p. 
177,  R.  C.,  1897. 

The  Commissioner  of  Health  shall  have  general  supervision  over  the 
sanitary  condition  of  the  City.  Sec.  807,  p.  177,  R.  C.,  1897. 

Shall  keep  necessary  books  and  blanks  for  recording  the  business 
of  the  Department.  Sec.  81 1,  p.  178,  R.  C.,  1897. 

Shall  have  charge  of  the  City  Hospital.  Sec.  814,  p.  179,  R.  C.,  1897. 

Shall  issue  permits  to  scavengers.  Sec.  1007,  p.  218,  R.  C.,  1897. 

Shall  make  annual  reports  to  the  City  Council  showing  the  work 
of  Inspectors  of  the  Department  during  the  year.  Sec.  1049, 
p.  228,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 21. 


28 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

DEPARTMENT  OF  HEALTH— (Continued. ) 

Shall  recommend  applicants  for  Undertakers’  license.  Sec.  1080, 
p.  235,  R.  G,  1897. 

Shall  certify  to  the  City  Council,  facts  in  connection  with  application 
for  Workshop  licenses.  Sec.  1093,  p.  237,  R.  C.,  1897. 

Shall  formulate  rules  and  regulations  for  the  examination  of  appli- 
cants for  Plumbers’  license.  Sec.  1417,  p.  301,  R.  C.,  1897. 

In  matters  relating  to  the  collection,  removal  or  disposal  of  garbage, 
or  other  matter  injurious  to  the  public  health,  by  the  Bureau  of 
Street  and  Alley  Cleaning,  said  Bureau  and  its  Officers  and 
Employees  should  be  regarded  as  a part  of  the  Health  Depart- 
ment, subject  to  the  supervision  of  the  Commissioners  of  Health. 
Sec.  1686,  p.  355,  R.  C.,  1897. 

BOARD  FOR  EXAMINATION  AND  LICENSING 
OF  PLUMBERS. 


Statutes  : 

Shall  consist  of  three  members  appointed  by  the  Mayor.  Chap.  24, 
Sec.  500,  p.  360,  R.  S.,  1899  (Hurd). 

Shall  issue  certificates  to  competent  applicants. 


Fees  for  certificates  to  be : 

For  a master  plumber  $5.00 

For  a journeyman  plumber 1.00 


Chap.  24,  Sec..  501,  p.  361,  R.  S.,  1899  (Hurd). 
BOARD  OF  EDUCATION. 


Statutes  : 

Shall  consist  of  21  members  appointed  by  the  Mayor.  Chap.  122, 
Sec.  173,  p.  1549,  R.  S.,  1899  (Hurd). 

Shall  have  power,  with  concurrence  of  the  City  Council : 

To  erect  or  purchase  buildings  suitable  for  school  purposes 
and  keep  the  same  in  repair. 


EXHIBIT  “A.”  (Continued )— 22. 


29 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


BOARD  OF  EDUCATION— (Continued. ) 


To  buy  or  sell  sites  for  school  houses  with  the  necessary 
grounds. 

To  issue  bonds  for  the  purpose  of  building,  furnishing  and 
repairing  school  houses ; for  purchasing  sites  for  the 
same,  and  to  provide  for  the  payment  of  said  bonds. 

To  borrow  money  for  school  purposes  upon  the  credit  of 
the  City. 

Chap.  122,  Sec.  177,  p.  1549,  R.  S.,  1899  (Hurd). 

Shall  have  power  : 

To  furnish  schools  with  necessary  furniture,  etc. 

To  maintain,  support,  and  establish  schools,  and  supply  the 
inadequacy  of  the  school  funds  for  the  salaries  of  the 
school  teachers  from  the  school  taxes. 

To  hire  buildings  or  rooms  for  the  use  of  the  Board. 

To  hire  buildings  or  rooms  for  the  use  of  the  schools. 

To  employ  teachers  and  fix  the  amount  of  their  compensa- 
tion. 

To  prescribe  the  school  books  to  be  used  and  the  studies 
in  the  different  schools. 

To  lay  off  and  divide  the  city  into  school  districts  * * * 

and  generally  to  have  and  possess  all  the  rights,  pow- 
ers, and  authority  required  for  the  proper  management 
of  schools. 

To  expel  any  pupil  who  may  be  guilty  of  gross  disobedience. 

To  dismiss  and  remove  any  teacher  whenever,  in  their 
opinion,  the  interests  of  the  school  may  require  such 
removal. 

To  apportion  the  scholars  to  the  several  schools. 

To  lease  school  property,  and  to  loan  money  belonging  to 
the  school  fund. 

Chap.  1 22,  Sec.  178,  p.  1549,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A.”  (Continued)— 23. 


30 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

BOARD  OF  EDUCATION— (Continued. ) 


All  moneys  raised  by  taxation  for  school  purposes,  or  received  from 
the  State  Common  School  Fund,  or  from  any  other  source,  for 
school  purposes,  shall  be  held  by  the  City  Treasurer  as  a special 
fund  for  school  purposes,  subject  to  the  order  of  the  Board  of 
Education,  ‘upon  warrants  to  be  countersigned  by  the  Mayor 
and  City  Comptroller.  Chap.  122,  Sec.  182,  p.  1550,  R.  S.,  1899 

(Hurd). 

Rate  of  annual  levy  shall  be : 

For  educational  purposes  2\  per  cent.  Chap.  122,  Art.  viii., 
Sec.  202,  p.  1555,  R.  S.,  1899  (Hurd). 

For  building  purposes  2J  per  cent  of  the  valuation,  to  be 
ascertained  by  the  last  assessment,  for  State  and 
County  taxes.  Chap.  122,  Art.  viii.,  Sec.  202,  p.  1555, 
R.  S.,  1899  (Hurd). 

The  Board  may  appoint  one  or  more  truant  officers  whose  duty  it 
shall  be  to  report  violations  of  the  compulsory  education  law. 
Chap.  122,  Sec.  315,  p.  1575,  R.  S.,  1899  (Hurd). 

May  issue  tax  warrants  in  anticipation  and  to  the  extent  of  75  per 
cent  of  taxes  already  levied  for  payment  of  ordinary  and  neces- 
sary expenses.  Said  warrants  to  be  paid  solely  from  the  taxes, 
in  anticipation  of  which,  the  tax  warrants  were  issued.  Chap. 
146a,  Sec.  2,  p.  1743,  R.  S.,  1899  (Hurd). 

LIBRARIES. 

Statutes : 

Separate  tax  levy  may  be  made  not  exceeding  one  mill  on  the  dollar 
annually  on  all  taxable  property  in  the  City.  Chap.  81,  Sec.  1, 
p.  1096,  R.  S.,  1899  (Hurd). 

Shall  be  under  the  control  of  a board  of  nine  directors,  to  be  ap- 
pointed by  the  Mayor,  and  approved  by  the  Council.  Chap.  81, 
Sec.  2,  p.  1096,  R.  S.,  1899  (Hurd). 

May  construct  one  Library  Building  and  cause  a tax  levy,  not  to 
exceed  5 mills  on  the  dollar  in  any  one  year,  to  be  made  for 
that  purpose.  Chap.  81,  Sec.  13,  p.  1098,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A.”  (Continued) — 24. 


31 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LIBRARIES— (Continued. ) 


Shall  make  annual  report  to  the  City  Council.  Chap.  8i,  Sec.  7,  p. 
1097,  R-  S.,  1899  (Hurd). 

Donations  to  be  held  as  special  trusts.  Chap.  81,  Sec.  9,  p.  1097, 
R.  S.,  1899  (Hurd). 

Ordinances  : 

May  mortgage  real  estate,  not  to  exceed  one  half  of  the  value  thereof, 
for  money  to  be  used  exclusively  in  constructing  building 
thereon.  Sec.  2953,  p.  739,  R.  C.,  1897. 

SUPERINTENDENT  OF  MARKETS. 


Ordinances  : 

Shall  keep  a true  account  of  all  moneys  received  by  him  as  Super- 
intendent. * * * and  shall  file  a complete  transcript  thereof 

with  the  City  Comptroller  at  the  end  of  every  month,  and  shall 
pay  into  the  City  treasury,  monthly,  all  moneys  received.  Sec. 
1220,  p.  263,  R.  C.,  1897. 

Shall  collect  fees  for  occupying  positions  in  the  markets : 


Double  wagons,  per  day  or  part  thereof 15c 

Single  wagons,  per  day  or  part  thereof 10c 

Sec.  1224,  p.  264,  R.  C.,  1897. 


INSPECTOR  OF  GAS  METERS  AND  GAS. 

Ordinances  : 

Shall  keep  books  to  record  the  number  of  each  meter  inspected  by 
him,  time  when  tested,  reports  of  Watchmen,  notices  given,  etc., 
which  record  shall  at  ail  times  be  open  to  public  inspection.  Sec. 
740,  p.  161,  R.  C.,  1897. 

Shall  make  certain  reports  to  Council  and  Comptroller,  including 
amount  of  compensation  received,  and  by  whom  paid.  Secs.  735, 
742,  pp.  160,  161,  R.  C.,  1897. 

Comptroller  to  furnish  necessary  apparatus,  books  and  blanks,  and  to 
pay  all  reasonable  expenses  of  the  same  out  of  the  Gas  Light 
Fund  Appropriation.  Sec.  743,  p.  161,  R.  C.,  1897. 


EXHIBIT  “A”  (Continued)— 25. 


32 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

INSPECTOR  OF  FISH. 

Ordinances  : 

Shall  keep  a record  of  the  number  of  packages  and  sizes,  and  of  the 
kinds  and  quality  of  fish,  and  for  whom  inspected,  each  year. 
Sec.  688,  p.  150,  R.  C.,  1897. 

Shall  make  a report  of  the  same  to  the  City  Council  on  the  31st  of 
December  of  each  year.  Id. 

Shall  be  entitled  to  collect  fees.  Sec.  685,  p.  150,  R.  C.,  1897. 

All  moneys  received  from  sale  of  property  seized,  shall,  after  de- 
ducting expenses,  be  returned  to  the  owner  of  the  property 
seized.  Sec.  692,  p.  150,  R.  C.,  1897. 

May  supply  salt  and  furnish  barrel  hoops  and  heads,  and  make 
charge  therefor.  Sec.  686,  p.  150,  R.  C.,  1897. 

OIL  INSPECTOR. 


Statutes : 

Shall  make  full  entry  of  all  inspections  in  a record  to  be  kept  for  that 
purpose.  Chap.  104,  Sec.  5,  p.  1198,  R.  S.,  1899  (Hurd). 

Ordinances  : 

Shall  collect  certain  fees.  Sec.  1358,  p.  289,  R.  C.,  1897. 

Shall  make  monthly  report  to  Comptroller  of  fees  and  charges  col- 
lected and  shall  at  the  same  time  pay  amount  of  same  into  the 
City  Treasury.  Id. 

COAL  INSPECTOR. 


Ordinances  : 

Shall  examine  all  coal  sold  and  delivered  to  the  City  of  Chicago  and 
ascertain  whether  the  same  is  of  the  quality  and  kind  required  by 
the  contract  and  specifications  entered  into  by  the  party  or 
parties  contracting  to  deliver  coal  to  the  City.  Sec.  2,  p.  1665, 
Council  Proceedings,  Feb.  7,  1898. 


EXHIBIT  ‘‘A/’  (Continued) — 26. 


33 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


INSPECTOR  OF  STEAM  BOILERS. 


Ordinances  : 

Shall  keep  a record  of  boilers  inspected.  Sec.  1942,  p.  413,  R.  C., 
1897. 

May  charge  a fee  of  three  dollars  for  each  boiler  inspected  and  two 
dollars  for  each  additional  boiler  inspected  at  the  same -location. 
Sec.  1944,  p.  413,  R.  C.,  1897. 

Shall  make  monthly  report  to  the  Comptroller  of  all  fees  collected, 
retaining  one  half  of  same  as  compensation,  and  turning  the 
other  one  half  into  the  City  treasury.  Sec.  1951,  p.  414,  R.  C., 
1 897- 


CITY  SEALER. 


Ordinances  : 

It  is  the  duty  of  the  City  Sealer  to  inspect  and  examine  all  weights 
and  measures  used  in  the  City.  Sec.  2007,  p.  447,  R.  C.,  1897. 

Shall  keep  records  showing  weights  and  measures  inspected.  Sec. 
2008,  p.  447,  R.  C.,  1897. 

Shall  charge  certain  fees,  as  enumerated  in  Sec.  2015,  p.  449,  R.  C., 
1897. 

Shall  make  monthly  report  to  Comptroller  showing  in  detail  the  fees 
and  charges  collected  and  shall  retain  one  half  of  such  fees 
and  charges ; also  one  half  penalties  collected  for  violation  of  the 
ordinances  of  the  City  pertaining  to  the  inspection  of  weights 
and  measures  where  such  prosecutions  are  made  by  the  City 
Sealer,  and  shall  remit  the  remaining  one  half  to  the  City 
Treasurer.  Sec.  2014,  p.  448,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 27. 


34 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

CITY  WEIGHERS. 

Ordinances  : 

The  Mayor  may  appoint  as  many  City  Weighers  as  he  may  deem 
proper.  Sec.  2025,  p.  452,  R.  C.,  1897. 

Each  City  Weigher  shall  pay  a license  fee  of  ten  dollars  per  scale 
per  annum.  Sec.  2026,  p.  452,  R.  C.,  1897. 

May  charge  ten  cents  per  load  for  each  load  weighed.  Sec.  1242, 
p.  267,  R.  C.,  1897. 

Shall  keep  records  which  may  be  examined  at  any  time  by  the 
Comptroller.  Secs.  2032,  2035,  pp.  452,  453,  R.  C.,  1897. 

POUND— POUND  MASTERS. 


Ordinances  : 

Comptroller  shall  designate  a pound  for  each  pound  district.  Sec. 
1577.  P-  33i>  R-  C.,  1897. 

Shall  keep  such  books  and  in  such  manner  as  the  Comptroller  may 
prescribe.  Sec.  1595,  p.  335,  R.  C.,  1897. 

Comptroller  shall  audit  and  adjust  the  accounts  at  least  once  a 
month.  Id. 

Shall  collect  certain  fees  and  charges.  Sec.  1581,  p.  332,  R.  C.,  1897. 
Shall  render  monthly  statements  to  Comptroller  of  receipts  and  ex- 
penditures. Sec.  1592,  p.  334,  R.  C.,  1897. 

Shall  pay  cost  of  maintenance  of  pound  and  remit  to  Comptroller 
monthly  residue  of  receipts  after  paying  expenses.  Sec.  1592,  p. 
334.  R.  G,  1897. 

BOARD  OF  EXAMINERS  OF  STATIONARY 
ENGINEERS. 


Statutes  : 

Cities  have  power  to  adopt  ordinances  providing  for  the  examination, 
licensing  and  regulation  of  persons  having  charge  of  stationary 
engines.  Chap.  24,  Sec.  439,  p.  350,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A.” 


( Continued ) — -28. 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


BOARD  OF  EXAMINERS  STATIONARY 
ENGINEERS — (Continued. ) 

Ordinances  : 

Shall  examine  applicants  and  grant  licenses  to  stationary  engineers 
and  boiler  or  water  tenders.  Sec.  1925,  p.  408,  R.  C,  1897. 

Shall  charge  a fee  of  two  dollars  for  the  former  and  one  dollar 
for  the  latter.  Id. 

Licenses  must  be  signed  by  a majority  of  the  Board.  Sec.  1928,  p. 
409,  R.  C.,  1897. 

Shall  keep  proper  books  and  records,  and  shall  report  daily  to  the 
Comptroller.  Sec.  1929,  p.  409,  R.  C.,  1897. 

Salaries  and  legitimate  expenses  of  Board  shall  not  exceed  amount 
of  receipts  from  license  fees,  and  may  be  retained  by  said 
Board,  as  follows : 

Secretary,  $1,700.00  per  annum;  Members  of  the  Board, 
each,  $1,500.00  per  annum,  and  legitimate  expenses  of 
the  Board,  the  remainder  to  be  turned  over  to  the  City 
of  Chicago.  Sec.  1935,  p.  41 1,  R.  C.,  1897. 

POLICE  AND  FIREMEN’S  RELIEF  FUND. 

Statutes : 

Object:  Relief  of  disabled  members  of  the  Police  and  Fire  De- 
partments. Chap.  24,  Sec.  387,  p.  339,  R.  S.,  1899  (Hurd). 

Shall  be  credited  with  one  half  of  all  the  rates,  taxes  and  license 
fees  collected  from  Foreign  Fire  Insurance  Companies  having 
Agencies  in  the  City  of  Chicago;  one-fourth  of  dog  taxes;  all 
moneys  received  from  fines  inflicted  upon  members  of  the  Police 
and  Fire  Departments  for  violations  of  rules  and  regulations  of 
the  Service ; all  fines  for  violations  of  the  Fire  Ordinances ; all 
moneys  received  from  the  sale  of  unclaimed  stolen  property,  and 
two  per  cent,  of  all  moneys  received  from  licenses  for  the  keeping 
of  saloons.  Sec.  382,  p.  95,  Laws  of  111.,  1901  (Bradwell). 

Trustees  of  the  Fund  shall  be: 

The  Mayor,  General  Superintendent  of  Police,  Fire  Marshal, 
Chairman  of  the  Committee  on  Police  and  Fire  and  Water, 
Comptroller  and  Treasurer.  Chap.  24,  Sec.  383,  p.  338, 
R.  S.,  1899  (Hurd). 

EXPIIBIT  “A.”  (Continued)— 29. 


36 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


POLICE  AND  FIREMEN’S  RELIEF  FUND— (Continued.) 


The  Treasurer  of  the  City  shall  be  the  Custodian  of  the  Fund.  Id. 

Board  of  Trustees  may  assess  each  member  of  the  Police  and  Fire 
Departments  for  the  benefit  of  the  fund,  not  to  exceed  five  dollars 
per  annum.  Chap.  24,  Sec.  384,  p.  339,  R.  S.,  1899  (Hurd). 

Treasurer  shall  keep  books  of  account  of  the  fund.  Chap.  24,  Sec. 
385,  P-  339.  R-  S.,  1899  (Hurd). 

Ordinances  : 

There  shall  be  credited  to  the  fund  one-fourth  of  fines  collected  for 
violation  of  City  Ordinances  and  which  are  not  by  Statute  appro- 
priated to  other  purposes,  and  one  per  cent  of  the  net  receipts 
from  saloon  licenses.  If  the  above  amounts  exceed  $30,000.00 
per  annum,  the  excess  shall  be  returned  to  the  general  fund. 
Sec.  46,  p.  10,  R.  C.,  1897. 

POLICE  PENSION  FUND. 

Statutes  : 

Board  of  Commissioners  shall  consist  of  the  Mayor,  the  Comp- 
troller, City  Clerk,  General  Superintendent  of  Police,  City 
Treasurer  and  City  Attorney.  Chap.  24,  Sec.  392,  p.  340,  R.  S., 
1899  (Hurd). 

The  Fund  shall  be  credited  with  2 per  cent  of  saloon  licenses,  three- 
quarters  of  all  taxes  or  licenses  upon  dogs ; all  moneys 
received  from  fines  imposed  upon  members  of  the  police  force 
for  violation  of  the  rules  and  regulations  of  the  Police 
Department;  all  proceeds,  from  sales  of  unclaimed  stolen  prop- 
erty; one-fourth  of  all  moneys  received  from  licenses  granted 
to  Pawnbrokers,  Second-hand  Dealers  and  Junk  Stores;  all 
moneys  received  as  fees  and  from  fines  for  carrying  concealed 
weapon's ; one-half  of  all  costs  collected  in  money  for  violation 
of  City  Ordinances ; all  rewards  given  to  members  of  the  police 
force,  except  such  as  shall  be  excepted  by  the  Chief  of  Police ; one 
per  cent  of  the  salaries  of  members  of  the  Police  Department. 
Chap.  24,  Sec.  391,  p.  340,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A”  (Continued)— 30. 


37 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


FIREMEN’S  PENSION  FUND. 


Statutes  : 

Board  of  Trustees  shall  consist  of  City  Treasurer,  City  Clerk,  City 
Attorney,  Fire  Marshal  and  the  Comptroller.  Chap.  24,  Sec. 
404,  p.  343 > R.  S.,  1899  (Hurd). 

There  shall  be  set  aside  and  credited  to  the  fund  1 per  cent  of  all  re- 
ceipts from  licenses.  Chap.  24,  Sec.  403,  p.  343,  R.  S.,  1899 
(Hurd). 

There  shall  be  set  aside  and  credited  to  the  fund  twenty-five  per 
centum  of  the  amount  collected  from  Foreign  Fire  Insurance 
companies.  Sec.  420,  p.  96,  Laws  of  111.,  1901  (Bradwell). 

The  City  Treasurer  shall  be  the  Treasurer  of  the  Fund.  There  shall 
also  be  set  aside  and  credited  to  the  fund  not  to  exceed  1 per 
cent  of  the  salaries  of  each  member  of  the  Fire  Department. 
Chap.  24,  Secs.  403,  405,  414,  pp,  343,  345,  R.  S.,  1899  (Hurd). 

The  fund  may  be  invested  in  interest  bearing  bonds  of  the  United 
States,  of  the  State  of  Illinois  or  of  any  County,  Township  or 
Municipal  Corporation  of  the  State  of  Illinois.  Chap.  24,  Sec. 
407,  p.  344,  R.  S.,  1899  (Hurd). 

The  interest  received  from  any  investments  of  said  fund  after  said 
fund  shall  have  reached  the  sum  of  $200,000  shall  be  appli- 
cable to  the  payment  of  pensions,  and  when  such  interest  shall 
become  so  applicable  the  City  Council  may  diminish  the  annual 
rate  of  1 per  cent  from  the  licenses,  so  that  the  income  from  in- 
terest and  from  licenses  shall  meet  the  requirements  of  the  pen- 
sion lists.  Chap.  24,  Sec.  408,  p.  344,  R.  S.,  1899  (Hurd). 

The  Treasurer  shall  keep  books  of  account  covering  the  fund.  Chap. 
24,  Sec.  414,  p.  345,  R.  S.,  1899  (Hurd). 


EXHIBIT  “A.” 


( Continued  ) — 3 1 . 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc.— (Continued.) 


TAX  WARRANTS— (Continued.) 


Warrants  may  draw  less  than  five  per  cent,  interest,  if  so  specified  in 
the  warrant. 

All  juror  certificates  shall  hereafter  be  issued  in  the  same  manner  as 
warrants.  Sec.  3,  p.  256,  Laws  of  111.,  1901  (Bradwell). 

ILLINOIS  HUMANE  SOCIETY. 


Ordinances  : 

The  Comptroller  shall  credit  the  Illinois  Humane  Society  with  all 
fines  paid  in  money,  imposed  through  the  Agents  of  the  Illinois 
Humane  Society.  Said  sums  to  be  applied  towards  its  support. 
Sec.  47,  p.  11,  R.  C.,  1897. 

ART  COMMISSION. 

Statutes : 

Shall  consist  of  the  Mayor,  Presidents  of  the  Principal  Art  Institutes 
of  the  City,  Presidents  of  Park  Boards  and  three  other  mem- 
bers, one  a Painter,  one  a Sculptor  and  one  an  Architect,  to  be 
appointed  by  the  Mayor.  All  shall  serve  without  compensation. 
Chap.  24,  Secs.  634,  636,  p.  389,  R.  S.,  1899  (Hurd). 

Ordinances  : 

Ordinance  April  29,  1901,  page  93,  gives  the  names  of  the  persons 
comprising  the  Commission. 

HOUSE  OF  CORRECTION. 

Statutes  : 

Shall  be  managed  by  a Board  of  three  Inspectors,  one  of  whom 
shall  be  the  Mayor.  The  other  two  shall  be  appointed  by  the 
Mayor.  Chap.  67,  Sec.  2,  p.  955,  R.  S.,  1899  (Hurd). 

Shall  make  annual  reports  to  City  Council  and  Governor  of  State. 
Chap.  67,  Sec.  5,  p.  956,  R.  S.,  1899  (Hurd). 

Shall  keep  books  of  account  showing  receipts  and  expenditures  and 
on  what  account  made.  Id. 

EXHIBIT  “A”  (Continued)— 34. 


41 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS. 

Statutes : 

Licensees  required  to  obtain  from  the  City  Clerk  a metal  plate  or 
badge  to  indicate  the  fee  has  been  paid  shall  receive  such  plate 
or  badge  from  the  City  Clerk  free  of  charge.  Sec.  16,  p.  5,  R. 
C.,  1897. 

Ordinances  : 

For  entertainments,  dramatic  or  operatic,  public  readings  or 
recitations  and  exhibitions  of  paintings  or  statuary,  for 

every  performance  or  exhibition  $10.00 

For  concerts,  panoramas,  feats  of  jugglery,  sleight  of  hand, 

etc.,  for  every  performance 10.00 

For  each  circus  or  circus  and  menagerie,  for  each  day 300.00 

For  each  menagerie,  for  each  day 200.00 

For  each  sideshow  without  any  circus  or  menagerie,  for  each 

day  of  exhibition  75-0° 

For  each  concert  or  minstrel  entertainment  given  under  can- 
vas, for  each  day 10.00 

For  each  revolving  wheel  carrying  passengers,  for  each  day.  . 50.00 

For  each  variety  and  minstrel  show,  athletic,  ball  or  games  of 

sport,  for  each  day , 10.00 

For  exhibitions  of  monsters  or  freaks  of  nature,  for  each  week  20.00 
(But  if  such  exhibition  shall  continue  a month 
or  more,  then  at  the  rate  of  $50.00  per  month.) 

For  street  shows,  such  as  bird  shows,  lifting  machines,  etc.,  per 

month  10.00 

Sec.  101,  p.  19,  R.  G,  1897. 

For  hall  or  theater  used  for  dramatic  or  operatic  entertain- 
ments, charging  a maximum  admission  price  of  over  50 

cents,  per  year  300.00 

Charging  a price  of  50  cents  or  less,  per  year 200.00 

Sec.  104,  p.  20,  R.  C.,  1897. 

For  hall,  theater  or  museum  used  for  panoramas,  feats  of  jug- 
glery, etc.,  per  year , 200.00 

Sec.  105,  p.  20,  R.  C,  1897. 

EXHIBIT  "A.”  (Continued)— 35. 


42 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS— (Continued.) 

For  hall,  theater  or  museum  used  for  circuses,  menageries, 


etc.,  per  year 100.00 

Sec.  106,  p.  21,  R.  C.,  1897. 

To  auctioneers,  per  annum 300.00 

Sec.  123,  p.  24,  R.  C.,  1897. 

For  bath  house,  massage,  manicure  or  chiropody,  per  annum.  . 5.00 

Sec.  141,  p.  27,  R.  C.,  1897. 

For  billiard  or  pool  tables,  pin  alley,  ball  alley  or  shooting 

gallery,  for  each  table,  alley  and  gallery,  per  annum.  . . 10.00 

Sec.  159,  p.  31,  R.  G,  1897. 

For  bill  posters — With  horse  and  wagon,  per  annum 100.00 

Without  horse  and  wagon,  per  annum 25.00 

Sec.  164,  p.  32,  R.  C.,  1897. 

For  steam  pleasure  boats,  conveying  passengers  for  hire,  per 

annum  25.00 

Sec.  178,  p.  35,  R.  C,  1897. 

For  sail  or  row  boats — Sailboats,  per  annum 5.00 

Rowboats,  per  annum  2.00 

Sec.  181,  p.  35,  R.  C.,  1897. 

For  brokers  (real  estate,  insurance,  etc.),  per  annum 25.00 

Sec.  213,  p.  43,  R.  C,  1897. 


For  house  movers — Licensed  by  the  Mayor  upon  giving 
$5,000.00  bonds.  Sec.  270,  p.  56,  R.  C.,  1897. 

For  drivers  of  passenger  vehicles — Licensed  by  the  Mayor  on 
recommendation  of  the  Inspectors  of  Passenger  Vehicles, 
upon  applicant  giving  bond  for  $100.00,  approved  by  the 


Clerk.  Sec.  476,  p.  104,  R.  C.,  1897. 

Omnibuses,  per  annum  5.00 

Two-horse  coaches  and  carriages,  per  annum 5.00 

One-horse  coaches  and  carriages,  per  annum 2.50 

For  two-horse  baggage,  express  and  furniture  wagons,  per 

annum  5.00 

For  one-horse  baggage,  express  and  furniture  wagons,  per 

annum  • 2.50 

Sec.  488,  p.  107,  R.  C.,  1897. 


EXHIBIT  “A.” 


( Continued ) — 36. 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS— (Continued.) 


For  drain  layers  . . . 5.00 

Applicants  shall  petition  Commission  of  Public 
Works  for  license  and  give  bond  for  $3,000.00. 
Department  of  Public  Works  to  issue  the  license 
upon  payment  of  the  fee  to  the  Cashier  of  the 
Water  Office,  “who  shall  account  for  the  same 
as  all  other  receipts  which  come  into  his  hands 
belonging  to  the  sewerage  fund  of  the  City. 


Secs.  561,  562,  p.  125,  R.  C.,  1897. 

For  druggists — License  to  sell  liquors,  per  annum 1.00 

Sec.  576,  p.  129,  R.  C.,  1897. 

For  sale  of  cigarettes,  per  annum 100.00 

Sec.  877,  p.  191,  R.  C.,  1897. 

For  hospitals 10.00 

Sec.  919,  p.  199,  R.  C.,  1897. 

For  milk  peddlers — For  each  wagon,  per  annum 10.00 

Sec.  940,  p.  203,  R.  C.,  1897. 

For  ice  peddlers — For  each  wagon,  per  annum 10.00 


Application  made  to  Commissioner  of  Health,  who 
takes  bond  of  $5,000.00  from  applicant  and  rec- 
ommends to  Mayor.  Fee  is  paid  to  Collector, 
whereupon  Clerk  issues  license.  Sec.  966,  p. 

210,  R.  C.,  1897. 

For  scavengers — License,  per  wagon 5.00 

Applicant  gives  bond  for  $500.00  and  pays  fee  to 
Collector.  Sec.  1006,  p.  218,  R C.,  1897. 

For  slaughtering  and  rendering — Per  annum 100.00 

Sec.  1050,  p.  228,  R.  C.,  1897. 

For  undertakers — Per  annum  10.00 

Sec.  1080,  p.  235,  R.  C.,  1897. 

For  workshops  (makers  of  clothing) — For  each  workshop, 

per  annum  . . . 1.00 

Sec.  1091,  p.  237,  R.  C.,  1897. 

EXHIBIT  “A.”  (Continued)— 37. 


44 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS — (Continued.) 


All  licenses  shall  be  issued  by  the  City  Clerk,  signed 
by  the  Mayor  and  countersigned  by  the  City 
Clerk.  That  all  fees  shall  be  paid  to  the  City 
Collector,  who  shall  report  any  failures  to  renew 
licenses  to  the  Mayor,  who  shall  promptly  re- 
voke same.  Secs.  1165,  11 66,  p.  251,  R.  C.,  1897. 

For  saloons — Annual  license 500.00 

Payable  $166.67  in  advance,  every  four  months. 
Applicant  executes  bond  approved  by  Clerk  or 
Collector  for  $500.00. 

Secs.  1175,  1177,  pp.  253,  254,  R.  C.,  1897. 

For  brewers  and  distillers — Per  annum 500.00 

Sec.  1191,  p.  257,  R.  C.,  1897. 

For  wholesale  malt  liquor  dealers — Application  to  Clerk  or 
Collector.  Bond  $500.00,  to  be  approved  by  Clerk  or  Col- 
lector. License,  including  right  to  use  one  wagon  for  de- 
livery, per  annum  50.00 

For  each  additional  wagon,  per  annum 25.00 

Secs.  1195,  1196,  p.  258,  R.  C.,  1897. 

For  wholesale  vinous  liquor  dealers — Per  annum 50.00 

Bond  $300.00,  to  be  approved  by  Clerk  or  Collector. 

Secs.  1209,  1210,  p.  261,  R.  C.,  1897. 

For  lumber  dealers — Per  annum  100.00 

Sec.  1215,  p.  262,  R.  C.,  1897. 

For  butchers — License  15.00 

Sec.  1232,  p.  265,  R.  C.,  1897. 

For  produce  dealers — Per  annum 200.00 

Sec.  1240,  p.  266,  R.  C.,  1897. 

For  pawnbrokers — License  300.00 

Sec.  295,  p.  265,  R.  C.,  1897. 

For  peddlers — With  wagons;  each  wagon,  per  annum 25.00 

(Payable  quarterly.) 

EXHIBIT  “A.”  ( Continued )— 38. 


45 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 

LICENSES  AND  PERMITS— (Continued.) 

Pack  peddlers — Per  annum 10.00 

(Payable  semi-annually.)  Sec.  1407,  p.  298,  R.  C.,  1897. 

(Note. — The  Mayor  may  grant  permits  to  peddle 
confections  from  a basket  without  payment  of 
any  fee.)  Sec.  1499,  p.  299,  R.  C.,  1897. 

For  plumbers — Per  annum 30.00 

(Applicant  must  pass  an  examination  prescribed  by 
Board  of  Health  and  give  bond  for  $3,000.00,  ap- 
proved by  Clerk,  who  shall  notify  Commissioner 
of  Health  of  filing  of  bond  and  application.) 

Sec.  1415,  p.  300,  R.  C.,  1897. 

For  hotel  runners  and  porters — Per  annum 12.00 

Shall  give  bond  in  sum  of  $500.00.  Sec.  1769,  p. 

376,  R.  C.,  1897. 

For  second-hand  dealers — Per  annum 50.00 

Shall  give  bond  in  sum  of  $soo.oo.  Sec.  1781,  p. 

380,  R.  C„  1897. 

For  keepers  of  junkshops — Per  annum 50.00 

Each  wagon  used  in  the  business,  per  annum 10.00 

Each  boat  used  in  the  business,  per  annum 50.00 

Shall  give  bond  in  the  sum  of  $250.00.  Secs.  1789  to 
1792,  p.  381,  R.  C.,  1897. 

For  soap  manufacturers — Per  annum ioo.co 

Sec.  1921,  p.  407,  R.  C.,  1897. 

For  stationary  engineers 2.00 

For  boiler  tenders 1.00 

Sec.  1925,  p.  408,  R.  C.,  1897. 

For  tanneries — Per  annum 50.00 

Sec.  1962,  p.  417,  R.  C.,  1897. 

For  sprinkling  carts — Per  annum  . . . . 5.00 

Sec.  1982,  p.  440,  R.  C,  1897. 

(Above  is  in  addition  to  amount  charged  for  permit 
to  use  water  from  city  hydrants.  Commissioner 
of  Public  Works  may  also  require  bonds.) 

For  weigher — Each  scale,  per  annum 10.00 

EXHIBIT  “A.”  (Continued)— 39. 


46 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS— (Continued.) 


(Bond  for  $1,000.00,  approved  by  the  Mayor.) 

Sec.  2026,  p.  452,  R.  C.,  1897. 

For  dogs,  per  annum 2.00 

For  blasting  rock  or  stone.  Bond  for  $10,000,  to  be  approved 
by  the  Mayor.  Sec.  173,  p.  34,  R.  C.,  1897. 

For  wholesale  spirituous  liquor  dealers — Per  annum 100.00 

For  bakers — Fee  5.00 

Sec.  189,  p.  37,  R.  C.,  1897. 

For  use  of  water  in  constructing  buildings — Various  rates, 


according  to  kind  and  quantity  of  material  used  in  con- 
struction. Permit  issued  by  Bureau  of  Water.  Sec.  257, 
p.  52,  R.  C.,  1897. 

For  obstruction  of  streets  with  building  material — For  every 


25  feet  of  frontage,  per  month 3.00 

Sec.  257,  p.  52,  R.  C.,  1897. 

(Permit  issued  by  Bureau  of  Streets.) 

For  buildings — For  raising  and  repairing  buildings 1.00 

For  sheds  not  exceeding  256  square  feet  in  area 1.00 

For  open  sheds,  each  1,000  cubic  feet  or  part  thereof.  . . . .50 

For  buildings  one  story  in  height,  not  exceeding  25x40  feet 

in  area  1.50 

For  buildings  more  than  one  story  in  height  or  larger  in  area 
than  25x40  feet,  for  every  1,000  cubic  feet  or  fractional 
part  thereof .10 


Sec.  258,  p.  53,  R.  C.,  1897. 

(Building  permits  issued  by  Department  of  Buildings.) 
For  moving  a building — If  not  moved  across  street  or  alley 


or  property  of  any  other  person 1.00 

If  moved  across  street  or  alley,  etc 5.00 

Sec.  270,  p.  56,  R.  C.,  1897. 

For  privilege  to  construct  water  tank  to  hold  400  gallons 

or  more  2.00 

Sec.  454,  p.  99,  R.  C.,  1897. 

EXHIBIT  “ A (Continued)— 40. 


47 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS— (Continued. ) 


(Issued  by  Commissioner  of  Buildings.) 


To  sell  or  handle  explosives — Per  annum 25.00 

Sec.  767,  p.  167,  R.  C.,  1897. 

For  privilege  to  use  space  under  sidewalks 5.00 


(User  shall  also  maintain  sidewalk  over  such  space.) 

(Permit  issued  by  Commissioner  of  Public  Works.) 

Secs.  1826,  1827,  p.  388,  R.  C.,  1897. 

For  construction  and  inspection  of  fire  escape 2.00 

Sec.  452,  p.  98,  R.  C.,  1897. 

To  repair,  renew,  alter  or  construct  a dock — Permit  to  be  is- 
sued by  Department  of  Public  Works.  Sec.  802,  p.  176, 

R.  C.,  1897. 

Granting  right  of  way  to  Ambulances  and  Physicians — Issued 
by  City  Clerk.  Sec.  833,  p.  182,  R.  C.,  1897. 

To  dump  or  load  cars  with  stable  manure,  garbage,  etc. — 

Permit  issued  by  Commissioner  of  Health.  Sec.  902,  p. 

196,  R.  C.,  1897. 

To  sell  any  article  in  parks  or  public  grounds — Permit  from 
Commissioner  of  Public  Works.  Sec.  1376,  p.  293,  R.  C., 

1897. 

To  make  alterations  in  water  meters,  conduits,  pipe,  etc. ; 
to  connect  meter  with  water  supply  pipes ; to  turn  on 
water  that  has  been  shut  off — Permits  issued  by  Depart- 
ment of  Public  Works.  Secs.  1422,  1425,  p.  302,  R.  C., 

1897. 

To  make  an  opening  in  streets  or  alleys — Estimate  of  cost  of 
restoration  to  be  made  by  Department  of  Public  Works 
and  the  amount  deposited  with  the  Comptroller  by  the  ap- 
plicant for  the  permit.  Sec.  1436,  p.  304,  R.  C.,  1897. 

For  laying  street  or  steam  railway  tracks — Charge  for  permits 
shall  be  cost  of  issuing  same,  plus  the  cost  of  superintend- 
ence of  construction  contemplated  to  be  done.  Permit 
issued  by  Department  of  Public  Works.  Secs.  1700,  1701, 
p.  359,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 41. 


48 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


LICENSES  AND  PERMITS— (Continued.) 

For  circus  parades — To  be  issued  by  the  Mayor.  Sec.  1870, 
p.  396,  R.  C.,  1897. 

For  processions  and  open  air  meetings — To  be  issued  by  the 
Police  Department.  Sec.  1871,  p.  396,  R.  C.,  1897. 

To  construct  or  put  up  telegraph  or  telephone  poles,  wires, 
etc.— Permit  to  be  issued  by  Commissioner  of  Public 
Works  and  countersigned  by  City  Electrician.  Sec.  1902, 
p.  402,  R.  C.,  1897. 

To  cement  sidewalk  builders — Permit  to  be  issued  by  Depart- 
ment of  Public  Works  upon  deposit  of  $50.00  with  said 
Department.  Sec.  1984,  p.  441,  R.  C.,  1897. 

To  install  wires  or  other  apparatus  for  use  of  electric  currents. 
Application  to  be  made  to  and  permit  issued  by  City 
Electrician.  Certain  fees  to  be  charged.  Sec.  598d,  p. 

1521,  Council  Proceedings  Jan.  24,  1898. 

To  use  building  for  storing  oils — To  be  issued  by  Commis- 
sioner of  Public  Works.  Sec.  1363,  p.  290,  R.  C.,  1897. 

FEES. 

(See  Licenses  and  Permits.) 

Statutes  : 

Upon  issuing  certificates  to  plumbers  there  shall  be  collected  a fee : 


For  master  plumbers  $5.00 

For  journeymen  plumbers 1.00 


Chap.  24,  Sec.  501,  p.  361,  R.  S.,  1899  (Hurd). 
(Ordinances.) 

For  inspection  of  elevators  by  Commissioner  of  Buildings — 


Each  inspection 2.00 

Inspector  of  Steam  Boilers  may  charge  fee  for  inspection. 

Charge — For  each  boiler  3.00 

For  every  additional  boiler  in  same  establishment 2.00 

Sec.  1944,  p.  413,  R.  C.,  1897. 

Sec.  248,  p.  49,  R.  C.,  1897. 

For  certain  duties  of  the  Fish  Inspector — Various  fees.  Sec. 

685,  p.  150,  R.  C.,  1897. 


EXHIBIT  “A.”  (Continued)— 42. 


49 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


FEES — (Continued. ) 


Inspector  of  Gas  Meters  and  Gas  entitled  to  certain  fees.  Sec. 

726,  p.  158,  R.  C.,  1897. 

Superintendent  of  Markets  may  collect  certain  fees.  Sec.  1224, 
p.  264,  R.  C.,  1897. 

City  Weighers  may  collect  certain  fees.  Sec.  1242,  p.  267,  R. 

C.,  1897. 

City  Officers  may  collect  fees  in  certain  instances.  Sec.  1336, 
p.  284,  R.  C.,  1897. 

Oil  Inspector  may  collect  certain  fees.  Sec.  1358,  p.  289,  R. 

C.,  1897. 

Police  Court  Clerks  may  collect  fees.  Sec.  1551,  p.  322,  R. 

C.,  1897. 

City  Sealer  may  charge  fees.  Sec.  2015,  p.  449,  R.  C.,  1897. 

SMALL  PARKS  COMMISSION. 

Ordinances  : 

Commission  is  composed  of  eight  Aldermen  and  nine  private  citi- 
zens. (See  page  92  of  Ordinances,  April  29,  1901.) 

BOARD  OF  LOCAL  IMPROVEMENTS. 

Special  Assessments. 

All  Special  Assessment  Warrants  originating  on  and  after  May  9, 
1901,  pass  through  the  following  stages: 

1.  Resolution  of  Board  of  Local  Improvements. 

2.  Estimate  of  Engineer  of  the  cost  of  the  improvement. 

3.  Notice  to  property  owners  of  time  and  place  of  public  hearing. 

4.  Public  hearing  by  the  Board.  (No  hearing  required  for  side- 

walks, water  service  pipes  and  house  drains.) 

5.  Ordinance  framed  by  the  Board. 

6.  Ordinance  submitted  to  City  Council. 

7.  Ordinance  passed  by  City  Council. 

8.  Petition  of  City  for  a special  assessment. 


EXHIBIT  "A.”  (Continued)— 43. 


50 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


BOARD  OF  LOCAL  IMPROVEMENTS— (Continued.) 

9.  Court  appoints  Commissioners  to  make  the  assessment. 

10.  Commissioners  file  their  report  and  assessment  roll. 

11.  Filing  of  Commissioners’  report,  equivalent  to  an  application  for 

judgment. 

12.  Notice  mailed  to  each  property  owner  affected,  stating  when  ob- 

jections may  be  filed,  and  giving  date  when  the  cause  will  be 
heard  in  Court. 

13.  Objections,  if  any,  filed. 

14.  Hearing  by  Court,  jury  impaneled,  or  waived  by  agreement. 

15.  Objections,  if  any,  submitted  to  jury  or  court. 

16.  Verdict  or  judgment  for  or  against  objectors. 

17.  Assessment  roll  confirmed  wholly  or  except  objections. 

18.  Board  receives  from  court  roll  as  confirmed. 

19.  Board  advertises  for  bids. 

20.  Board  draws  up  contract  for  the  performance  of  the  work, 

awards  same  to  lowest  bidder,  receives  contractor’s  bond  and 
fixes  the  time  for  the  commencement  of  the  work. 

21.  Board  accepts  work  after  completion,  and  within  30  days  certi- 

fies to  the  court  the  cost  of  same,  together  with  an  amount 
estimated  as  necessary  to  pay  accruing  interest  on  bonds  and 
vouchers  issued  to  anticipate  collection. 

22.  The  amount  by  which  the  assessment  exceeds  the  actual  cost  as 

certified  by  the  Board  (less  the  amount  required  to  pay  in- 
terest) is  abated  and  judgment  reduced  proportionately  to  the 
public  and  private  property  and  credited  pro  rata  upon  the  re- 
spective assessments. 

23.  Assessment  roll  certified  to  City  Collector  for  the  amount  con- 

firmed by  court. 

24.  Appealed  or  objected  portions  of  roll  certified  to  City  Collector 

from  time  to  time,  as  judgment  is  rendered. 

25.  Upon  receipt  of  certified  roll  or  any  portion  of  it  City  Collector 

publishes  in  newspapers  notice  of  judgment  against  the  prop- 
erty. 

26.  City  Collector  calls  on  all  persons  named  in  the  assessment  roll, 

and  personally  or  by  notice  left  informs  them  of  the  assess- 
ment and  requests  payment. 

EXHIBIT  “A.”  (Continued).— 44. 


51 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


Statutes : 


WARRANTS. 
(See  Tax  Warrants.) 


Law  reads : “That  warrants  payable  on  demand  shall  hereafter  be 
drawn  and  issued  upon  the  Treasurer  of  any  city  * * * or 

against  any  fund  in  his  hands  only  when  at  the  time  of  the 
drawing  and  issuing  of  such  warrants  there  shall  be  sufficient 
money  in  the  appropriate  fund  in  the  treasury  to  pay  said  war- 
rants.” Chap.  146a,  Sec.  1,  p.  1742,  R.  S.  (Hurd). 


Ordinances  : 

The  Mayor  shall  sign  and  the  Comptroller  shall  countersign  all  war- 
rants drawn  upon  the  Treasurer.  Warrants  shall  state  on  their 
face  the  particular  fund  or  appropriation  to  which  they  are 
chargeable  and  the  persons  to  whom  payable.  No  money  shall 
be  otherwise  paid  than  upon  such  warrants  so  drawn.  Sec.  41, 
p.  10,  R.  C.,  1897. 

WARRANT. 

(Definition  given  in  Webster’s  Dictionary.) 

1.  That  which  warrants  or  authorizes;  a commission  giving 
authority  or  justifying  the  doing  of  anything;  an  act,  instrument  or 
obligation,  by  which  one  person  authorizes  another  to  do  something 
which  he  has  not  otherwise  a right  to  do ; an  act  or  instrument  in- 
vesting one  with  a right  or  authority,  and  thus  securing  him  from 
loss  or  damage;  commission;  authority.  Specially:  (a)  A writing 
which  authorizes  a person  to  receive  money  or  other  thing,  (b) 
(Law)  A precept  issued  by  a magistrate  authorizing  an  officer  to 
make  an  arrest,  a seizure  or  a search,  or  do  other  acts  incident  to 
the  administration  of  justice,  (c)  (Mil.  and  Nav.)  An  official  cer- 
tificate of  appointment  issued  to  an  officer  of  lower  rank  than  a com- 
missioned officer. 

2.  That  which  vouches  or  insures  for  anything;  guaranty;  se- 
curity. 


EXHIBIT  “A.”  (Continued)— 45. 


52 


CITY  OF  CHICAGO. 

Memoranda  of  Various 
Laws  and  Ordinances 
Defining  Powers,  etc. — (Continued.) 


WARRANT— (Continued. ) 


3.  That  which  attests  or  proves;  a voucher. 

4.  Right ; legality ; allowance. 

To  make  secure ; to  give  assurance  against  harm ; to  guarantee 
safety  to ; to  give  authority  or  power  to  do,  or  forbear  to  do,  anything 
by  which  the  person  authorized  is  secured,  or  saved  harmless,  from 
any  loss  or  damage  by  his  action. 

To  support  by  authority  or  proof;  to  justify;  to  maintain;  to 
sanction ; as,  reason  warrants  it. 

To  give  warrant  or  warranty  to;  to  assure  as  if  by  giving  a 
warrant  to. 

4.  (a)  To  secure  to,  as  a grantee,  an  estate  granted;  to  assure, 
(b)  To  secure  to,  as  a purchaser  of  goods,  the  title  to  the  same;  to 
indemnify  against  loss,  (c)  To  secure  to,  as  a purchaser,  the  quality 
or  quantity  of  goods  sold,  as  represented.  See  Warranty,  (d)  To 
assure,  as  a thing  sold,  to  the  purchaser ; that  is,  to  engage  that  the 
thing  is  what  it  appears,  or  is  represented  to  be,  which  implies  a cove- 
nant to  make  good  any  defect  or  loss  incurred  by  it. 

8.  Petition  of  City  for  a special  assessment. 


EXHIBIT  “A.” 


( Concluded ) — 46. 


CITY  OK  CHICAGO. 


MEMORANDUM 

RELATING  TO  REMITTANCES  OF  DELINQUENT 
SPECIAL  ASSESSMENT  COLLECTIONS  BY  THE 
COUNTY  COLLECTOR. 


We  believe  that  by  an  ordinance  of  the  City  Council,  provision  can  be 
made  requiring  the  County  Collector  to  make  remittances  of  all  collec- 
tions of  delinquent  special  assessments,  at  such  time  and  in  such  manner 
as  shah  be  prescribed. 

The  confusion  now  existing,  in  the  Special  Assessment  Accounts  of 
the  City  of  Chicago,  is  largely  due  to  the  manner  in  which  delinquent 
special  assessment  collections  have  been  remitted,  by  the  County  Collector, 
to  the  City  Treasurer.  The  remittances  have  been  made  in  large  amounts, 
at  irregular  intervals  and  without  detailed  statements  accompanying  them. 
Remittances  should  be  accompanied  with  a statement  showing  the  number 
of  the  warrant,  the  lot  and  block  or  other  parcel  of  land,  upon  which  a pay- 
ment has  been  made,  the  amount  of  the  principal  sum,  the  interest  thereon, 
and  if  the  collection  be  made  on  an  installment  warrant,  the  number  of 
the  installment.  The  law  relating  thereto  is  as  follows : 

“All  moneys  received  on  any  special  assessment  shall  be  held  by  the 
Treasurer  [City]  as  a special  fund,  to  be  applied  to  the  payment  of  the 
improvement  for  which  the  assessment  was  made,  and  said  money  shall 
be  used  for  no  other  purpose  whatever,  unless  to  reimburse  such  corpora- 
tion for  money  expended  for  such  improvement.” — Hurd’s  Revised 
Statutes  1899,  p.  284. 

* * * “The  Comptroller  feels  that  no  particular  improvement  can 

be  made  in  the  special  assessment  accounts  until  the  law  is  complied 
with  in  this  respect,  and  he  has  therefore  urged  the  matter  as  much  as 
possible  in  order  that  the  tax-payer  might  be  protected  from  the  misap- 
plication of  the  special  assessment  funds.”  * * * Comptroller’s  Re- 

port 1900,  p.  43. 


EXHIBIT  “B.” 


(Continued) — 1. 


CITY  OF  CHICAGO. 

Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued ) . 

The  General  Revenue  law  contains  no  specific  provisions  as  to  the 
“manner”  of  making  remittances,  and  such  provisions  as  it  does  contain 
have  been  heretofore  disregarded.  Remittances  have  been  made  without 
accompanying  statements  showing  the  application  of  the  money  remitted. 

The  Special  Assessment  law  contemplates  that  the  amounts  collected 
on  each  warrant,  and  each  installment  of  a warrant,  and  the  interest 
thereon,  shall  constitute  a fund  to  be  kept  separate  and  apart  for  the  pay- 
ment of  certain  specific  indebtedness,  for  which  the  special  assessment 
was  levied  and  collected.  This  view  of  the  law  is  incidentally  affirmed 
in  the  case  of  The  People  vs.  City  of  Pontiac,  185  111.,  p.  437. 

The  Special  Assessment  law  appears  to  provide  ample  remedy  for 
the  existing  chaotic  state  of  affairs  by  the  grant  of  power  to  the  City 
Council,  as  is  hereinafter  shown. 

The  owner  of  real  estate,  assessed  for  a local  improvement,  under  the 
Special  Assessment  law,  has  a legal  right  to  demand  that  the  assessment 
which  he  has  paid  shall  be  applied  to  the  liquidation  of  the  debt  which 
was  created  by  the  municipality  for  the  benefit  of  such  owner.  The  term 
“benefit”  is  emphasized,  for  the  reason  that  a Special  Assessment  cannot  be 
laid  without  a corresponding  benefit  for  at  least  the  amount  assessed.  This 
point,  that  the  assessment  which  the  property  owner  has  paid  shall  be 
applied,  etc.,  etc.,  is  fairly  well  illustrated  by  the  following  extract  from 
a decision  of  the  Supreme  Court  of  this  state : — “The  appellee,  being  a 
tax-payer  of  the  city,  has  full  standing  in  equity  to  prevent  by  injunction 
illegal  or  unauthorized  diversion  of  the  public  funds  of  the  municipality 
or  the  execution  of  illegal  contracts  or  the  incurring  of  illegal  indebted- 
ness.” City  of  Chicago  vs.  Nlichols,  177  111.,  p.  97. 

City  of  Springfield  vs.  Edwards,  84  111.,  626;  also  Wright 

vs.  Bishop,  88  111.,  302;  Dillon  Municipal  Corporation,  1237, 

1289 : — 

The  Court  further  says  that  any  tax-payer  under  a general  levy  for 
municipal  taxes  has  such  an  interest  as  will  maintain  a suit  in  equity. 
With  much  greater  strictness  the  court  would  apply  the  above  rule  in 
the  case  of  a special  assessment,  where  the  property  owner  is  assessed  for  a 
specific  purpose,  in  consequence  of  a direct  benefit,  and  where  he  has  a 
direct  and  personal  interest  in  the  proper  application  of  the  fund.  In 
view  of  the  above  quoted  decision  and  the  general  trend  of  the  following 


EXHIBIT  “B.”  (Continued)— 2. 


55 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued ) . 


decisions — Hosmer  vs.  Hunt  Drainage  District,  134  111.,  317;  Mix  vs. 
Ross,  57  111.,  121 ; Murphy  vs.  People,  120  111.,  234;  People  vs.  Pierce, 
90  111.,  85;  Potwin  vs.  Johnson,  108  111.,  70;  Gage  vs.  Webb,  141  111., 
533,  etc.,  etc.,  it  is  a reasonable  conclusion  to  assume  that  the  property 
owner,  who  has  paid  a special  assessment,  has  the  legal  right  to  demand  of 
the  City  Comptroller,  upon  a tender  of  the  necessary  fees,  a statement, 
showing  the  application  of  the  payment ; and  in  case  of  neglect  or  refusal  by 
the  Comptroller  to  furnish  such  a statement,  a mandamus  would  lie  to  com- 
pel him  to  do  so,  and  further,  if  the  payment,  or  any  portion  thereof,  had 
been  misapplied  or  credited  to  any  other  fund  than  the  particular  warrant, 
or  installment  of  the  warrant,  upon  which  the  owner  had  been  assessed, 
a court  would  issue  a mandate  to  the  Comptroller  to  apply  the  payment 
to  the  particular  warrant  or  installment  for  which  the  money  had  been 
paid. 

Should  the  Comptroller  successfully  plead  as  a defense  his  inability 
to  furnish  a statement  to  the  property  owner  showing  the  application  of 
the  amount  paid  on  a special  assessment  in  consequence  of  the  failure 
of  the  County  Collector  to  transmit  a detailed  statement  of  the  pay- 
ment, then,  in  such  case,  the  property  owner  could  maintain  a man- 
damus against  the  Mayor  and  City  Council,  to  compel  them  to  act  under 
the  legislative  grant  of  power  to  the  City  Council,  now  existing  as 
Section  70  of  the  Special  Assessment  law,  in  which  grant  of  power  the 
City  Council  has  authority  to  regulate  the  “time  and  manner”  of  pay- 
ment by  the  County  Collector  to  the  City  Treasurer  of  the  delinquent 
special  assessments.  The  City  Council  may,  by  ordinance,  as  a “manner” 
of  remittance  of  the  funds  of  the  city,  require  the  County  Collector  to 
transmit  with  each  remittance  a detailed  statement,  showing  the  particular 
lot,  block  or  parcel  of  ground  and  the  amount  collected  thereon,  as  a 
necessary  means  for  the  lawful  application  of  the  funds  transmitted. 

The  Section  of  the  Statute  referred  to  is  as  follows : Sec.  70  Local 
Improvements,  Rev.  Stat.,  111.,  1899  (Hurd),  p.  377. 

“The  collector  or  collectors  [City],  and  the  general  officer  aforesaid 
[County  Collector]  to  whom  the  said  warrants  shall  be  returned  shall  pay 
over  to  the  city,  village  or  town  treasurer  to  which  it  shall  belong,  all 
moneys  collected  by  them,  respectively,  upon  or  by  virtue  of  such  warrant 
[special  assessment  warrant]  or  upon  any  sale  for  taxes,  or  otherwise, 


EXHIBIT  “B.”  (Continued)— 3. 


56 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued ) . 


at  such  time  or  times  and  in  such  manner  as  shall  be  prescribed  by  ordi- 
nance, and  shall  be  allowed  such  compensation  for  their  services  in  the 
collection  of  such  assessments  as  the  ordinance  of  the  city  or  village  may 
provide,  except  when  such  compensation  is  fixed  by  a general  law.” 

Also,  concerning  the  power  of  the  courts,  to  compel  by  mandamus, 
a City  Council  to  pass  an  ordinance  when  the  authority  or  grant  of  power 
therefor  is  embodied  in  the  Special  Assessment  law.  The  following  case 
fully  illustrates  and  sustains  the  contention  above  set  forth,  that  the 
courts  will,  by  mandamus,  compel  the  City  Comptroller  and  the 
City  Council  to  act  and  perform  the  duties  imposed  by  the  Special 
Assessment  law  for  the  benefit  of  the  tax-payer : — The  People  vs. 
City  of  Pontiac,  185  111.,  p.  437.  Original  petition  for  writ  of  man- 
damus. Syllabus  3.  When  a city  may  be  compelled  to  levy  a new  assess- 
ment. Per  Curiam.  “It  appears  from  the  petition  that  the  petitioner 
had  completed  the  improvement  according  to  contract  with  the  city  and 
the  work  had  been  accepted  by  the  city.  The  petitioner’s  labor  and 
money  have  gone  into  the  improvement  and  the  city  is  enjoying  the 
benefits  to  flow  from  the  improvement,  but  the  city  has  not  paid  for 
the  improvement,  nor  has  it  made  any  effort  to  do  so,  since  the  assessment 
was  set  aside  (by  a decision  of  the  Supreme  Court)  but,  on  the  other 
hand,  when  notified  by  the  petitioner  the  City  Council  refused  to  take  any 
steps  to  pay  petitioner  for  his  labor  and  materials  invested  in  the  improve- 
ment. It  is  true  that  under  the  contract  petitioner  was  to  be  paid  from 
and  out  of  the  money  to  be  raised  by  the  assessment,  and  it  is  also  true  that 
the  city  did  not  personally  assume  the  payment  for  the  improvement ; 
but  the  city  did  assume  the  obligation  to  collect  the  assessment  imposed 
to  pay  for  the  improvement,  and  that  obligation,  in  connection  with  the 
other  facts  and  circumstances  in  the  case,  required  the  city  to  use  all 
reasonable  efforts  within  its  power  to  make  and  collect  a new  assessment  to 
pay  petitioner  for  the  labor  and  materials  used  in  the  construction  of  the 
improvement,  as  provided  in  the  contract.  * * * From  what  has 

been  said  it  follows  that  a writ  should  be  awarded.  A peremptory  writ 
of  mandamus  will  be  ordered,  as  prayed  for  in  the  petition.” 

Thus  it  appears  that  the  Supreme  Court  of  this  State  would  not 
refuse  a writ  to  the  City  Council  to  compel  it  to  act  under  the  power 
granted  in  Section  70,  and  further,  after  the  City  Council  had  obeyed 


EXHIBIT  “B.”  (Continued) — 4. 


57 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued ) . 


the  mandate  and  passed  the  necessary  ordinance,  and  the  County  Collector 
had  refused  to  remit  in  accordance  with  the  terms  thereof,  there  is  no 
doubt  but  that  the  court  would  issue  another  original  writ,  upon  a proper 
showing,  to  the  County  Collector,  to  compel  him  to  comply  with  the 
terms  of  the  ordinance. 

Sec.  70  repeals  the  general  revenue  law,  pro  tanto,  by  reason  of  its 
being  a general  grant  of  power  to  regulate  the  “time  and  manner”  of  the 
payment  of  the  revenues  belonging  to  the  city. 

The  case  of  Potwin  vs.  Johnson,  108  111.,  p.  70,  is  directly  in  point  and 
fully  sustains  the  contention  above  set  forth.  In  this  case  the  court  says  : — 
“Thus,  after  full  consideration  and  reconsideration,  we  are  as  firmly 
committed  to  the  doctrine  as  we  can  be  to  any  doctrine,  that  the  act  in 
relation  to  cities  and  villages  is  a general  law.  * * The  fact  that 

county  officers,  judicial  officers  and  courts  of  justice  may  thus  be  in- 
cidentally affected,  is  unimportant.  All  of  the  same  class  or  grade  are 
affected  alike,  and  what  may  result  in  legally  enforcing  special  assessments 
is  precisely  what  happens,  or  may  happen,  with  reference  to  the  enforce- 
ment of  every  ordinance  which  a city  council  or  board  of  village  trus- 
tees may  be  cmpozcered  to  ordain” 

“ May  be  empowered”  means  “empowered”  by  the  legislature — a 
grant  of  power  by  the  State. 

An  ordinance  passed  by  the  Council  fixing  the  “time  and  manner” 
of  making  remittances  would  not  interfere  with  the  salary  or  fees  of  the 
County  Collector.  It  would  interfere  with  the  interest  he  now  receives  on 
the  money  of  the  city,  but  as  said  interest  is  no  part  of  his  compensation, 
such  provision  would  not  invalidate  an  ordinance  requiring  prompt  pay- 
ment at  stated  periods,  with  a statement  showing  the  application  of  the 
moneys  paid. 

With  such  an  ordinance  and  a demand  made  upon  the  County  Col- 
lector there  would  be  no  occasion  to  refuse  to  comply  with  the  terms 
thereof,  but  in  such  an  event  an  original  writ  of  mandamus  to  compel  com- 
pliance would  issue  by  the  Supreme  Court.  Constitution,  1870,  Art.  VI, 
Sec.  2.  See  Sec.  7,  Ch.  37,  p.  522,  Rev.  Stat.,  1899  (Hurd).  The  Supreme 
Court  having  original  jurisdiction  in  mandamus,  the  question  would  be 
speedily  determined.  The  final  decision  need  not  be  delayed  beyond  a 
period  of  a few  weeks,  if  the  case  were  vigorously  prosecuted  by  the  city. 


EXHIBIT  “B.”  (Continued)— 5. 


58 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued. ) 


Furthermore,  the  language  of  Sec.  70,  above  quoted,  is  ample,  if  its 
provisions  be  followed.  “The  general  officer  aforesaid  [the  County 
Collector  is  here  referred  to]  shall  pay  over  to  the  City  Treasury 
* * * at  such  time  or  times  and  in  such  manner  as  shall  be  prescribed 
by  ordinance  ” 

Here  we  find  authority  expressly  delegated  to  the  City  Council  to 
prescribe  the  “time  and  manner”  of  payment  by  the  County  Collector  to 
the  City  Treasury.  The  reason  is  obvious.  The  city  is  authorized  to 
direct  the  “time  and  manner”  of  the  payment  of  its  own  money,  and  par- 
ticularly with  reference  to  special  assessments,  as  the  above  authority  is 
embodied  in  the  Special  Assessment  law. 

The  Supreme  Court  having  decided,  in  the  case  of  Potwin  vs.  John- 
son, that  the  Special  Assessment  law  is  a general  law,  it  must  then  have 
the  same  inherent  power  and  authority  as  the  General  Revenue  law.  But 
the  court  goes  further  and  says  that  the  Cities  and  Villages  Act  repeals, 
to  that  extent,  so  much  of  the  revenue  law  as  may  be  in  conflict  with  it, 
and  still  further  says  that  the  Special  Assessment  law  and  the  revenue  law 
are  not  be  construed  together,  but  that  the  Special  Assessment  law  is 
paramount  and  controls. 

The  General  Revenue  law  was  enacted  in  1872.  The  amended  Special 
Assessment  law  was  enacted  in  1897,  or  a quarter  of  a century  later. 
Sec.  70  was  intended  to  correct  some  evil  in  the  revenue  law,  or  the 
Section  would  not  have  been  inserted.  The  court  would  investigate  the 
reason  for  the  enactment  of  Sec.  70.  It  is  already  partially  officially 
answered  in  advance  by  the  City  Comptroller  in  the  following  language : 
— -“The  departure  from  the  letter  and  spirit  of  the  law  has  worked  incal- 
culable evil  to  the  special  assessment  securities,  to  the  City  of  Chicago, 
and  to  the  general  reputation  of  the  administrations  handling  such  special 
assessments.”  (See  Comptroller’s  Report,  1900,  pages  43,  44.)  The 
evidence  in  support  of  the  writ  of  mandamus,  if  properly  presented,  would 
show  to  the  court  the  inability  of  the  city  to  promptly  obtain  its  revenues, 
and  particularly  delinquent  special  assessments,  at  stated  periods  and  with 
detailed  statements  showing  the  application  of  the  remittances,  a sufficient 
showing  upon  which  to  issue  a peremptory  writ. 

Although  not  directly  in  point,  the  above  views  are  sustained  by  the 
following  opinion  in  the  case  of  City  of  Chicago  vs.  Nichols,  177  111.,  p.  07: 


EXHIBIT  “B  ” (Continued)— 6. 


59 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued. ) 


“The  prohibition  against  the  appropriation  or  expenditure  of  the  public 
funds  of  the  city  in  excess  of  the  amount  provided  for  by  the  general 
appropriation  bill  or  ordinance  was  enacted  for  the  protection  of  the  tax- 
payers and  we  have  neither  power  nor  the  inclination  to  limit  its  lawful 
application.  If  exceptions  to  such  prohibitions,  other  than  those  found  in 
the  statute  ought  to  be  made,  the  legislative  power  should  be  invoked. 
Courts  have  power  to  construe  and  enforce  statutes,  but  not  to  enact  or 
amend  them.” 

See,  also,  City  of  Springfield  vs.  Edwards,  84  111.,  p.  626 ; also,  Wright 
vs.  Bishop,  88  111.,  p.  302 ; Dillon  Municipal  Corporation  1237,  1289. 

By  parity  of  reasoning,  the  courts  would  sustain  an  ordinance,  if  its 
requirement  were  within  the  scope  of  the  authority  granted  by  Section  70, 
for  the  reason  that  the  Section  was  enacted  for  the  benefit  of  the  tax-payer. 
It  does  not  inure  to  the  benefit  of  the  city,  only  so  far  as  the  city  is 
trustee,  to  receive  and  apply  the  special  assessment  funds,  in  accordance 
with  existing  law,  to  the  obligation  incurred  for  the  benefit  of  the  property 
owner. 

If  the  courts  are  so  zealous  in  protecting  the  tax-payer’s  rights,  under 
a general  appropriation,  as  is  in  evidence  in  the  above  cited  case  of  the 
City  of  Chicago  vs.  Nichols,  surely  the  courts  will  not  be  less  zealous  in 
protecting  the  property  owner’s  rights  in  the  case  of  a special  assessment 
made  for  his  special  benefit.  Special  assessment  funds  are  trust  funds,  so 
declared  by  statute,  not  in  express  words,  but  by  necessary  implication, 
and  the  trustee  (the  municipality)  will  be  held  to  a strict  accountability. 
No  error  of  omission  or  commission  or  trifling  with  trust  funds  will  be 
tolerated  by  the  courts.  The  City  Comptroller  also  holds  that  special 
assessment  funds  are  “trust”  funds.  See  Comptroller’s  Report  for  1900, 
page  43,  second  line  from  the  bottom. 

Again,  in  the  case  of  The  People  vs.  Pierce,  90  111.,  p.  85,  the  court 
makes  use  of  the  following  language : — “The  giving  to  the  City  Council 
the  unlimited  discretion  to  fix,  by  ordinance,  the  time  when  the  return  of 
a special  assessment  shall  be  made  to  the  County  Collector,  is  evidently 
incompatible  with  the  provision  of  Sec.  178  [Revenue  Law],  which  re- 
quired it  to  be  made  on  or  before  the  10th  day  of  February  next  after  due.” 
In  this  case  the  court  sustains  the  Special  Assessment  law  as  against  the 
requirements  of  the  revenue  law. 


EXHIBIT  “B.”  (Continued)— 7. 


60 


CITY  OF  CHICAGO. 
Remittances  Delinquent 
Special  Assessment 
Collections,  etc. — ( Continued ) . 


In  fact,  after  diligent  search,  it  appears,  so  far  as  discovered,  that  all 
the  cases  decided  by  the  Supreme  Court  give  force  and  effect  to  the  Special 
Assessment  law  when  it  is  in  conflict  with  the  General  Revenue  law. 

In  the  case  of  Mix  vs.  Ross,  57  III,  p.  121,  the  following  language  is 
used  concerning  delegated  powers : “It  is  a rule  that  when  a statute 
gives  a new  power,  and  at  the  same  time  provides  the  means  of  executing 
it,  those  who  claim  the  power  can  execute  it  in  no  other  way.” 

The  term  “manner”  is  not  used  as  an  independent  term,  or  in  con- 
nection with  “time”  in  the  General  Revenue  law,  so  that  if  the  “manner” 
of  payment  of  the  funds  of  the  city  in  the  hands  of  the  County  Collector, 

Sec.  70  grants  the  power  and  directs  the  “manner”  of  executing  it — by 
ordinance. 

It  seems  therefore  to  be  an  inevitable  conclusion : — That  the  City 
Council  has  authority  to  regulate,  by  ordinance,  the  “lime  and  manner” 
of  payment  of  the  funds  of  the  city  in  the  hands  of  the  County  Collector, 
and  it  is  an  immediate  remedy. 

A proper  ordinance  should  be  passed  disregarding  the  general  tax 
levy,  confined  in  its  scope  to  special  assessments,  with  a view  to  an  im- 
mediate appeal,  by  original  writ,  to  the  Supreme  Court  to  enforce  its  pro- 
visions, in  order  to  avoid  a possible  constitutional  question  concerning  the 
validity  of  this  clause. 

To  go  to  the  legislature  is  remote  and  uncertain,  and  any  legislation 
would  perhaps  subject  the  city  to  the  same  litigation  that  now  confronts  it. 

An  ordinance  should  be  passed  covering  this  recommendation. 


EXHIBIT  “B.”  (Concluded) — 8. 


61 


CITY  OK  CHICAGO. 


SUGGESTIONS 

RELATING  TO  LAWS  ADVERSELY  AFFECTING  THE  AC- 
COUNTING AND  FINANCIAL  INTERESTS  OF  THE  CITY  OF 
CHICAGO. 


i — A change  in  section  2,  of  article  4,  of  chapter  24,  cities  and 
villages  act,  so  as  to  include  the  City  Treasurer  among  the 
officers  to  be  appointed  by  the  Mayor  and  confirmed  by  the 
Council. 


2 — A change  in  chapter  24,  article  6,  section  4,  of  the  cities  and 
villages  act,  so  as  to  provide  that  the  official  bonds  of  the 
Treasurer,  and  all  other  officials,  of  the  City  of  Chicago,  be 
regulated  by  ordinance. 


3 —  To  amend  article  8,  of  chapter  24,  of  the  cities  and  villages  act, 

so  that  any  funds  in  the  city  treasury  (except  trust  funds)  may 
be  drawn  against  to  meet  appropriations. 

4 —  That  sections  31 1,  312,  and  313,  of  Hurd’s  Revised  Statutes, 

1899  (Revenue),  be  amended  so  as  to  raise  the  assessed  valua- 
tion of  real  and  personal  property  from  one-fifth  its  actual 
value. 

5 —  Chapter  24,  article  7,  section  7,  page  283,  Revised  Statutes  1899 

(Hurd),  Provides  that  the  Treasurer  shall  give  receipts  for 
all  money  paid  into  the  treasury,  and  shall  file  copy  of  such 
receipts  with  the  Comptroller.  The  provision  regarding  the 
filing  of  copies  of  all  receipts  with  the  Comptroller  is  superfluous 
and  tends  to  encumber  the  accounting  system.  It  should  be 
repealed. 


EXHIBIT  “C.” 


(Continued) — t. 


CITY  OF  CHICAGO. 
Suggestions  Relating 
to  Laws,  etc. — (Con  tin  tied.) 


6 —  Chapter  24,  article  7,  section  13,  page  284,  Revised  Statutes  1899 

(Hurd),  Provides  that  the  City  Collector  shall  forward  the 
receipt  received  from  the  City  Treasurer  for  any  money  paid 
over  to  the  City  Treasurer  to  the  Comptroller  immediately. 
This  should  be  amended,  as  good  accounting  suggests  that  the 
person  receiving  the  receipt  should  retain  it  as  his  evidence  of 
having  made  the  remittance. 

7 —  Chapter  24,  article  7,  section  14,  page  284,  Revised  Statutes  1899 

(Hurd),  Provides  that  the  City  Collector  shall  annually,  be- 
tween the  first  and  tenth  of  April,  file  with  the  Comptroller 
a statement  of  all  moneys  collected  by  him  during  the  year,  the 
account  on  which  collected,  the  balance  on  which  collected  of 
all  warrants  in  his  hands,  balance  remaining  uncollected  at  the 
time  of  return,  and  all  warrants  which  he  shall  have  returned 
during  the  preceding  year  to  the  Comptroller.  This  should 
be  repealed,  as  the  system  provides  for  daily  reports  being  made 
by  the  City  Collector  to  the  Comptroller,  and  the  Comptroller’s 
books  should  show  all  information. 


EXHIBIT  “C.”  (Concluded) — 2. 


63 


